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UNIFORM CLASSIFICATION OF ACCOUNTS 



FOR s 



ELECTRIC COMPANIES 



PRESCRIBED BY 

THE PUBLIC SERVICE COMMISSION 



OF THE 



COMMONWEALTH OF PENNSYLVANIA 



riS 



EFFECTIVE JANUARY 1,1919 



HARRISBURG, PENNA. : 1 

1918 | 






THE PUBLIC SERVICE COMMISSION 

OF THE 

COMMONWEALTH OF PENNSYLVANIA 



Commissioners 

WILLIAM D. B. AINEY, Chairman 

JOHN S. RILLING 

MILTON J. BRECHT 

JAMES ALCORN 

MICHAEL J. RYAN 

WILLIAM A. MAGEE 

HAROLD M. McCLURE 



Secretary 
ARCHIBALD B. MILLAR 

Chief of Bureau of Accounts and Statistics 
COLEMAN J. JOYCE 



LIBRARY OF CONGRESS 

APR 221921 

DOCUMENTS VISION 



(2) 



CONTENTS 



Page. 

Order of The Public Service Commission. 6 

Letter to Electric Companies 7 

General Definitions and Instructions 9 

Electric Utility , 9 

Classification of Electric Utilities 9 

General Explanation of Accounting Plan 9 

Account Number 11 

Method of Bookkeeping 11 

Accounting Period 11 

Records 11 

Affiliated Companies 12 

Control 12 

Forms of Control 12 

Index to Balance Sheet Accounts for Classes A B and C Electric 

Utilities 13 

Balance Sheet Accounts — Definitions and Instructions 16 

Balance Sheet Accounts 16 

Assets 16 

Liabilities 16 

Debt Discount and Expense 16 

Contingent Assets and Liabhities 16 

Capital Stock 16 

Preferred Stock 17 

Cumulative 17 

noncumulat1ve 17 

Participating 17 

nonparticipating 17 

Common Stock 17 

Debt 17 

Funded Debt 17 

Unfunded Debt 17 

Text Explanatory of Balance Sheet Accounts 18 

Index to Fixed Capital Accounts 40 

Fixed Capital Accounts — Definitions and Instructions 43 

Fixed Capital 43 

Original 43 

Additions 43 

Betterments 43 

Replacements 43 

Required Data in Fixed Capital Charges 43 

Land 44 

Cost of Land 44 

Structures • 44 

Cost of Structures • ." 45 

Equipment *..-.-. ■.'• 45 

Cost of Equipment 45 

Text Explanatory of Fixed Capital Accounts 46 

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4 

Contents 

Page. 

Income Accounts — Definitions and Instructions 67 

Income Accounts. • • • • 67 

Operating Revenue Accounts 67 

Operating Expense Accounts 67 

Operation 67 

Maintenance 67 

Repairs 67 

Cost 68 

Labor 68 

Cost of Labor 68 

Expenses 68 

Non Operating Revenue Accounts 68 

Non Operating Expense Accounts 68 

Operating Income or Loss 68 

Non Operating Income or Loss 68 

Gross Income 68 

Net Income or Loss 68 

Accounts Chargeable in Electric Sales 68 

Index to Income Accounts — I. Operating Revenue Accounts. . . . 60 

Prescribed for Classes A B and C Electric Utilities 69 

Prescribed for "Class B" Electric Utilities 71 

Prescribed for "Class C" Electric Utilities 72 

Text Explanatory of Income Accounts — I. Operating Revenue Ac- 
counts 73 

Index to Income Accounts — II. Operating Expense Accounts 81 

Prescribed for Classes A B and C Electric Utilities 81 

Prescribed for "Class B" Electric Utilities 90 

Prescribed for "Class C" Electric Utilities 94 

Text Explanatory of Income Accounts — II. Operating Expense Ac- 
counts 96 

Index to Income Accounts — III. Non Operating Revenue Accounts. . 141 

Prescribed for Classes A B and C Electric Utilities 141 

Prescribed for "Class B" Electric Utilities 142 

Prescribed for "Class C" Electric Utilities 143 

Text Explanatory of Income Accounts — III. Non Operating Revenue 

Accounts 144 

Index to Income Accounts — IV. Non Operating Expense Accounts . . . 148 

Prescribed for Classes A B and C Electric Utilities 148 

Prescribed for "Class B" Electric Utilities 149 

Prescribed for "Class C" Electric Utilities 150 

Text Explanatory of Income Accounts — IV. Non Operating Expense 

Accounts 151 

Index to Income Accounts — V. Gross Income Deduction Accounts .... 153 

Prescribed for Classes A B and C Electric Utilities 153 

Prescribed for "Class B" Electric Utilities 154 

Prescribed for "Class C" Electric Utilities 155 

Text Explanatory of Income Accounts — V. Gross Income Deduction 

Accounts 156 

Index to Income Accounts — Net Income and Net Income Appropria- 
tion Accounts 160 



Contents 

Page. 

Prescribed fob Classes A B and C Electbic Utilities 160 

Pbescbibed„for "Class B" Electbic Utilities 161 

Pbescbibed fob "Class C" Electbic Utilities 162 

Text Explanatoby of Income Accounts — Net Income and Net Income 

Appbopriation Accounts 163 

Index to Surplus Accounts 165 

Pbescbibed fob Classes A B and C Electbic Utilities 165 

Prescribed for "Class B" Electric Utilities 166 

Prescribed for "Class C" Electric Utilities 167 

Text Explanatory of Subplus Accounts 168 

Appendix 173 

Balance Sheet Accounts Pbescbibed fob "Class D" Electbic 

Utilities 173 

Income Accounts Pbescbibed foe "Class D" Electbic Utilities . . 175 

Subplus Accounts Pbescbibed fob "Class D" Electbic Utilities . . 178 



ORDER 



At an executive session of The Public Service Commission held at its offices 
in Harrisburg on the nineteenth day of November, 1918, 

The subject of a uniform classification of accounts to be prescribed for and 
kept by electric companies according to the provisions of Article V, Section 15, 
of The 'Public Service Company Law, approved July 26, 1913, being before the 
Commission and the matter having been duly heard at public hearing as pro- 
vided by law : 

It is Ordered, That the classification of accounts with the definitions and 
instructions embodied in a typewritten form now before the Commission to be 
hereafter printed and known as the Uniform Classification of Accounts for 
Electric Companies, be and the same is hereby approved; 

It is Further Ordered, That the said Uniform Classification of Accounts foe 
Electric Companies, with instructions pertaining thereto, be and the same is 
hereby prescribed for use by electric companies subject to the provisions of 
The Public Service "Company Law, approved July 26, 1913, and acts amendatory 
thereto, in the keeping and recording of their accounts; that each and every 
electric company, as defined in the said uniform classification of accounts, shall 
be required to keep all accounts in conformity therewith; and that a copy of 
said uniform classification of accounts be sent to each and every such electric 
company. 

It is Further Ordered, That January 1, 1919, be and is hereby fixed as the 
date on which the said classification of accounts, with instructions pertaining 
thereto be effective. 



BY THE COMMISSION ; 



WM. D. B. AINEY, 
Chairman, 



ATTEST : 



A. B. MILLAR, 

Secretary. 



(Seal.) 



(6) 



THE PUBLIC SERVICE COMMISSION OF THE 
COMMONWEALTH OF PENNSYLVANIA 

BUREAU OF ACCOUNTS AND STATISTICS 



Harrisburg, Pa., Jan. 14, 1919. 

To The Electric Companies of Pennsylvania: 

Article V, Section 15, of The Public Service Company Law, approved July 
26, 1913, provides that The Public Service Commission of the Commonwealth 
of Pennsylvania "may, and shall after hearing had upon its own motion * 
* * * establish, by an order to be served as hereinafter provided * * * 
upon every public service company affected thereby, a system of accounts to be 
used by such public service companies, etc." 

Acting under authority of this article the Bureau of Accounts and Statistics 
prepared a pamphlet entitled "Tentative Draft Of Uniform Classification Of 
Accounts For Electric Companies," and sent copies of it to the electric compa- 
nies of Pennsylvania, with a request for their criticisms and suggestions. After 
having carefully considered the criticisms and suggestions submitted to it in 
compliance with this request, it amended this pamphlet and changed its title 
to "Uniform Classification Of Accounts For Electric Companies," notified the 
electric companies concerned of the respects in which it changed the tentative 
draft and then submitted the amended classification to The Public Service Com- 
mission for the purpose of considering the prescription of it for the electric 
companies of Pennsylvania. 

The Public Service Commission held public hearings for this purpose In 
Harrisburg on June 20, 1918, and November 18, 1918, due notice of which was 
given to the electric companies, and as a result thereof prescribed and issued 
by its order under date of November 19, 1918, this Uniform Classification Of 
Accounts For Electric Companies. 

A copy of this order precedes this letter. 

In this classification of accounts the term electric company means any body 
corporate, joint stock company, association, its lessees, assignees, trustees, re- 
ceivers, or other successors in interest; any city, borough, town, township, or 
county; any individual, partnership, or association engaged in rendering elec- 
tric light, heat, or power services within the boundaries of the Commonwealtb 
of Pennsylvania. 

Each electric company as thus defined shall after January 1, 1919, keep those 
accounts only which are prescribed in this classification or which are permitted 
by The Public Service Commission. 

The Bureau of Accounts and Statistics wishes to express its appreciation of 
the assistance it received in the preparation of this classification from the 
classificatons prescribed by the Interstate Commerce Commission for various 

(7) 



8 

utilities subject to its jurisdiction; the classifications prescribed by commis- 
sions of other states for electric and other utilities; the classifications prepared 
for electric companies by such associations as The Pennsylvania Electric Asso- 
ciation and the National Electric Light Association; and such classifications as 
those used by Day and Zimmerman, H. D. Walbridge and Company, Stone and 
Webster Management Association, and various electric companies that sub- 
mitted copies of their classifications of accounts to this Bureau; the criticisms 
and suggestions of certain electric companies and individuals; the "Suggestions 
by Accounting Committee of Pennsylvania Electric Association Regarding Ten- 
tative Draft Of Uniform Classification Of Accounts For Electric Companies"; 
and all others that gave their advice and counsel. 

Each of the above sources of information was helpful and suggestive in the 
preparation of this classification. This Bureau, however, wisihes to acknowl- 
edge the especial assistance it received from the classification of accounts pre- 
pared by the Accounting Committee of The Pennsylvania Electric Association. 

In case any electric company is in doubt as to the meaning of any account, 
definition, or instruction provided in this classification it is requested to com- 
municate with The Public Service Commission for an official ruling. 

C. J. JOYCE, 

Chief. 



GENERAL DEFINITIONS AND INSTRUCTIONS 
Electric Utility. 

In this classification of accounts the term "Electric Utility" means any 
"Public Service Company" as defined in Article I, Section 1, of The Public 
Service Company Law, engaged in producing and selling electricity within 
the Commonwealth of Pennsylvania. It includes any body corporate, joint 
stock company, association, its lessees, assignees, trustees, receivers, or other 
successors in interest; any city, borough, town, township, or county; and any 
individual, partnership, or association engaged in the electric business. 

The expression "the utility" as used herein means in each instance any 
electric utility that is required to keep the accounts prescribed in this classifi- 
cation. 

Classification of Electric Utilities. 

In this classification of accounts electric utilities are divided into four classes, 
as follows : 

Class A — electric utilities that have an average total annual operating reve- 
nue of more than $250,000.00. 

Class B — electric utilities that have an average total annual operating 
revenue of more than $50,000.00 but not more than $250,000.00. 

Class C — electric utilities that have an average total annual operating reve- 
nue of more than $5,000.00 but not more than $50,000.00. 

Class D — electric utilities that have an average total annual operating reve- 
nue of $5,000.00 or less. 

If any company or individual maintains an electric system which derives 
most of its electric revenue from sales of its electricity to consumers that are 
affiliated with it, or if any company which maintains an electric system 
primarily for its own use supplies electricity to others and thereby becomes a 
public service company within the meaning of The Public Service Company 
Law, it may with the consent of The Public Service Commission first had and 
obtained, keep the accounts prescribed for "Class D" companies provided its 
annual revenue from sales of electricity to other consumers does not exceed 
five thousand dollars. 



General Explanation of Accounting Plan. 

In this classification accounts are divided into the following main divisions : 

Balance Sheet Accounts 
Fixed Capital Accounts 
Income Accounts 
Surplus Accounts 

Each of these divisions of accounts is defined in the section of this classifi- 
cation allotted to it. 

The "Balance Sheet Accounts" are prescribed alike for "Class A", "Class B", 
and "Class C" utilities. Each utility in each of these classes is required to 
record its assets and liabilities in the appropriate balance sheet accounts pro- 
vided in this classification. 



10 

General Definitions and Instructions 

Special balance sheet accounts are prescribed for "Class D" utilities on pages 
173 and 174. The utilities in "Class D" may keep the balance sheet accounts 
prescribed for utilities in the other classes. 

The detailed "Fixed Capital Accounts" for property acquired after December 
31, 1918, are prescribed alike for "Class A", "Class B", "Class C", and "Class 
D" utilities. Each utility in each of these classes is required to record the 
various items of fixed capital that it acquires after December 31, 1918, in the 
appropriate fixed capital accounts provided in this classification. 

The "Income Accounts" and "Surplus Accounts" are not prescribed alike for 
the different classes of utilities. A minimum number of accounts is prescribed 
for the utilities in each class. Each utility in each class is required to keep 
this minimum number of accounts in so far as such accounts apply to its 
activities. Utilities in "Class C" may, however, keep the accounts prescribed* 
for "Class B" or "Class A" utilities and likewise utilities in "Class B" may 
keep the accounts prescribed for utilities in "Class A". 

Special "Income Accounts" on pages 175 to 178 and special "Surplus Ac- 
counts" on page 178 are prescribed for utilities in "Class D". The utilities in 
"Class D" may keep the income and surplus accounts prescribed for utilities 
in the other classes. 

The income and surplus accounts of this classification which are defined and 
which are assigned specific numbers are primarily "Class A" accounts. Some 
of them, however, contain information which should be kept separately by 
each utility regardless of its class. Such accounts are, therefore, prescribed 
alike for "Class A", "Class B", "Class C", and "Class D" utilities. The other 
income and surplus accounts prescribed for "Class B", "Class C", and "Class 
D" utilities are not separately defined. They are the result of combining cer- 
tain defined "Class A" accounts under titles that are each descriptive of a 
common characteristic of the accounts combined : thus in an account entitled 
"Metered Sales for Private Lighting" "Class C" utilities record all those pri- 
vate lighting sales which "Class A" utilities record separately in accounts 300 
to 303 inclusive. In like manner "Class D" utilities record in an account enti- 
tled "Private Lighting Sales" all those private sales which "Class A" utilities 
record in accounts 300 to 303 inclusive and accounts 316 to 319 inclusive. Any 
"Class C" utility therefore will find the substance of its "Metered Sales for 
Private Lighting" account described in accounts 300 to 303 inclusive and any 
"Class D" utility will find the substance of its "Private Lighting Sales" ac- 
count described in accounts 300 to 303 inclusive and accounts 316 to 319 in- 
clusive. In like manner the content of any other account prescribed for "Class 
D", "Class C", or "Class B" utilities, which is not separately defined, is 
described in the various "Class A" accounts that constitute it. 

The inter-relation of the income and surplus accounts prescribed for "Class 
A", "Class B", and '"Class C" utilities is shown in the various sections of the 
"Index To Income Accounts Prescribed For Classes A B and C Electric Utili- 
ties" and the "Index To Surplus Accounts Prescribed For Classes A B and C 
Electric Utilities". In each of these indexes each account which the utilities in 
each class is required to keep is designated by the class letter of the utility, 
thus "Class C" utilities are required to keep all those accounts that are followed 
by the designations (Class C), (Classes B and C), or (Classes A B and C). In 
like manner "Class B" utilities are required to keep the accounts that are 
followed by the designations (Class B), (Classes B and C), or (Classes A B 
and C), and "Class A" utilities are required to keep those followed by the 
designations (Class A), (Classes A and B), or (Classes A B and C). 



11 

General Definitions and Instructions 

Where any "Class C" or "Class B" account is the .result of combining certain 
"Class A" accounts these indexes show the "Class A" accounts combined to 
make the "Class C" or "Class B" account. 

Special indexes which show the income and surplus accounts which are 
prescribed for "Class C" utilities only and which show the "Class A" accounts 
which constitute these "Class C" accounts, are provided. 

Like special indexes are also provided for "Class B" utilities. 

Any utility may subdivide any balance sheet, fixed capital, income or sur- 
plus account in order to procure information which it may desire for its own 
use provided that in doing so it does not impair the integrity of any of the 
accounts prescribed. 

A utility shall not open an account which is not prescribed for its class until 
it has obtained permission to do so from The Public Service Commission. 

Account Number. 

The number prefixed to any account title in this classification is intended to 
be used for convenience in reference. Any such number need not be treated 
as a part of the account title to which it is prefixed. 

Method of Bookkeeping. 

Every electric utility, which is subject to "The Public Service Company 
Law, of the Commonwealth of Pennsylvania, shall on and after January 1, 
1919, keep its accounts by the double entry method. 

This requirement does not apply to purely statistical accounts. 

Accounting Period. 

It is desired that each electric utility select the month as its accounting 
period and that it make its bookkeeping entries on a monthly basis. It may 
select a three month or any other base. It will, however, be required to close 
it's books at the end of its fiscal year which under ruling of The Public Service 
Commission is the year ending December thirty-first. 

Records. 

Each electric utility shall so keep its general accounting books, and all 
other books and records which support in any way the entries to such ac- 
counting books, that it can furnish at any time full information as to any 
account kept by it. Moreover it shall support each entry to each account with 
such detailed information as will enable a ready identification and verifica- 
tion of the facts recorded therein. 

The records referred to herein include not only accounting records, but all 
other records such as minute books, etc., which will be useful in developing 
the history of any of the utility's transactions. 

Each electric utility shall not destroy or otherwise dispose of any records 
which support entries to any of its accounts until it has been authorized to 
do so by The Public Service Commission. 

Moreover each electric utility Is required under Article II, Section 1, (j). 
of "The Public Service Company Law" of the Commonwearth of Pennsylvania 
to keep all books, accounts, records, and memoranda in an office within the 



12 

General Definitions and Instructions 

Commonwealth of Pennsylvania. Furthermore it shall not remove any of them 
from the Commonwealth except upon such terms and conditions as The Public 
Service Commission may prescribe. 

Affiliated Companies. 

In this classification affiliated companies include those companies which the 
utility solely or jointly controls; those companies which solely or jointly con- 
trol the utility; those companies that are controlled by companies which the 
utility controls; those companies which are controlled by companies which 
control the utility. 

CONTBOL. 

Control means the ability to determine the action of a company. Such con- 
trol is sole when it rests in one company. It is joint when it rests in two or 
more companies and is exercised under a joint arrangement. 

Forms of Control. 

One company may exercise control over another through its title to a major 
portion of the voting securities of such company; through an agreement which 
enables it to name the majority of the directors, managers, or trustees of such 
company; through its ability to foreclose a first lien mortgage on all or a 
major part in value of the property of such company; through its advances 
for construction, equipment, additions, or betterments, made to such company 
and conditioned upon the right to determine its action; through any other 
right that it may possess to influence the policy of such company in any 
respect. 

A leasehold interest in property of a company is not a form of control over 
that company. 



13 

INDEX TO BALANCE SHEET ACCOUNTS 
PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

ASSET ACCOUNTS. 

Account 

Number. Name of Account. Page. 

I. FIXED CAPITAL ACCOUNTS. 

100. Fixed Capital Installed Pbiob to January 1, 1919. . , 18 

101. Fixed Capital Installed Since December 31, 1918 18 

102. Cost of Fixed Capital Purchased 18 

103 . Construction Work in Progress 19 



II. INVESTMENT ACCOUNTS. 

101 . Investment Securities 19 

105 . Property Used in Other Public Services 20 

106. Advances to Affiliated Companies fob Construction, 

Equipment, or Additions and Betterments 20 

107. Other Investments 20 



III. REACQUIRED SECURITIES ACCOUNTS. 

108. Reacquired Capital Stock 20 

109 . Reacquired Bonds 21 



IV. FUND ACCOUNTS. 

110. Sinking Fund Assets 21 

111. Insurance and Other Reserve Fund Assets 21 



V. SPECIAL DEPOSIT ACCOUNTS. 

112 . Interest Special Deposits 22 

113 . Dividend Special Deposits 22 

114 . Other Special Deposits 22 



VI. CURRENT ASSET ACCOUNTS. 

115. Cash 22 

116. Notes Receivable 22 

117. Accounts Receivable fbom Consumebs 23 

118. Accounts Receivable fbom Affiliated Companies 23 

119. Otheb Accounts Receivable 23 

120. Matubed Interest and Rents Receivable 23 

121 . Matebials and Supplies 24 

122. Subscriptions to Capital Stock 24 

123 . Other Current Assets 24 



14 

Index — Balance Sheet Accounts 

Account 

Number. Name of Account. Page. 

VII. ACCRUED ASSET ACCOUNTS. 

124. Unmatured Interest and Rents Receivable 24 

VIII. PREPAID ACCOUNTS. 

125. Prepaid Insurance 25 

126. Prepaid Interest 25 

127 . Prepaid Taxes 25 

128. Other Prepaid Accounts 25 

IX. DEFERRED CHARGE ACCOUNTS. 

129. Discount on Capital Stock 25 

130. Unamortized Debt Discount and Expense 26 

131 . Property Abandoned 26 

132 . Extraordinary Casualties 26 

133. Preliminary Survey and Investigation Charges 27 

134 . Other Deferred Charges 27 

LIABILITY ACCOUNTS. 

I. CORPORATE CAPITAL LIABILITY AC- 

COUNTS. 

150. Capital Stock 28 

151. Installments Paid on Capital Stock Subscriptions 28 

152 . Stock Liability for Conversion of Securities 28 

153. Premium on Capital Stock 28 

II. NON CORPORATE PROPRIETORSHIP 

ACCOUNTS. 

154 . Sole Proprietorship 29 

155 . Partnership 29 

III. FUNDED DEBT ACCOUNTS. 

156. Bonds 29 

157 . Real Estate Mortgages 30 

158. Advances from Affiliated Companies for Construction, 

Equipment, or Additions and Betterments 30 

159 . Other Funded Debt 30 

IV. CURRENT LIABILITY ACCOUNTS. 

160. Receiver's Certificates 31 

161 . Judgments 31 

162. Workmen's Compensation 31 

163. Notes Payable 31 



15 

Index— Balance Sheet Accounts 

Account 

Number. ,Nauie of Account. Page. 

164 . Consumers' Deposits SI 

165 . Accounts Payable to Affiliated Companies 32 

166. Other Accounts Payable 32 

167 . Matured Funded Debt 32 

168 . Matured Interest on Funded Debt 32 

169. Matured Interest on Unfunded Debt 32 

170 . Dividends Payable 32 

171 . Service Billed in Advance 33 

172 . Capital Stock Subscribed 33 

173 . Other Current Liabilities 33 

V. ACCRUED LIABILITY ACCOUNTS. 

174. Unmatured Interest Accrued on Funded Debt . . . . . 33 

175. Unmatured Interest Accrued on Unfunded Debt 33 

176 . Taxes Accrued 33 

177. Other Accrued Liabilities 34 

VI. DEFERRED CREDIT ACCOUNTS. 

178 . Unamortized Premium on Debt 34 

179 . Other Deferred Credits 34 

VII. RESERVE ACCOUNTS. 

180 . Insurance Reserve 35 

181. Injuries and Damages Reserve 85 

182. Uncollectible Consumers' Accounts Reserve 36 

183. Reserve for Renewals and Replacements 36 

184. Amortization of Other Capital Reserve 37 

185 . Other Reserves 38 

VIII. APPROPRIATED SURPLUS ACCOUNTS. 

186. Surplus Invested in Fixed Capital After January 1, 1919 88 

187. Funded Debt Retired Through Surplus 38 

188 . Surplus Reserved for Sinking Funds 39 

189 . Other Surplus Reserves 39 

IX. UNAPPROPRIATED SURPLUS ACCOUNT. 

190. Corporate Surplus Unapproprt \tf,d 39 



16 

BALANCE SHEET ACCOUNTS. 
Definitions and Instructions. 

Balance Sheet Accounts. 

Balance sheet accounts are those which record the assets and liabilities of 
the ntility and show its financial condition at any particular time. 

In this classification each balance sheet account is a separate general ledger 
account. 

Assets. 

The assets of the utility are the properties or wealth in its possession or at its 
disposal. 

Liabilities. 

The liabilities of the utility are the amounts of money or money's worth 
which it is under legal obligation to pay, deliver, or render to others. 

Debt Discount and Expense. 

Discounts and expenses incurred by the utility upon bonds and all other 
evidences of indebtedness issued by it in payment for fixed capital items shall 
be charged to "130. Unamortized Debt Discount and Expense"" account if such 
debt matures more than one year after the date of its issue; or to "134. Other 
Deferred Charges" account if it matures one year or less after the date of 
its issue. Except as provided in "296. Interest During Construction" ac- 
count, discount and expenses incurred in the issue of funded debt shall not 
be charged to any fixed capital account. 

Contingent Assets and Liabilities. 

Contingent assets are those assets which at the end of any accounting period 
have no real value but which, if certain conditions then regarded as uncertain 
are fulfilled, will become valuable. 

Contingent liabilities are those liabilities which at the end of any account- 
ing period are neither direct or assumed obligations of the utility but which 
may under certain conditions become real obligations. 

Such assets and liabilities shall be recorded separately and shall not be 
shown as a part of the regular assets and liabilities in any balance sheet 
which the utility submits to The Public Service Commission. They shall be 
shown in detail in a supplemental statement. 

Capital Stock. 

Capital stock, as herein used, means those issues of securities which repre- 
sent permanent interests in the corporation, or interests which, if terminable, 
are so, except in case of dissolution, only at the option of the corporation issu- 
ing them. 

Capital stock may be divided into preferred stock and common stock. 



17 
Balance Sheet — Definitions and Instructions 

Preferred stock is that stock which has been given special rights as to the 
distribution of profits or assets, or has been given some other privilege not 
enjoyed by the remaining stock of the same corporation. It may be cumulative 
or noncumulative, participating or nonparticipating. 

Cumulative stock is dividend bearing preferred stock on which that portion 
of the stipulated dividend remaining unpaid at the close of any year must 
subsequently be paid before a dividend can be paid on any other class of stock. 
Preferred stock for which such a dividend provision has not been made is 
noncumulative. 

Participating stock is stock which is entitled to participate in a share of the 
profits of the corporation in excess of its stipulated dividend rate. Nonpar- 
ticipating stock is entitled to that share of the corporation's profits only that 
is stipulated by its dividend rate. 

Common stock is that stock which shares in the distribution of the corpora- 
tion's profits only after the dividend claims of all other classes of stock have 
been paid. 

Debt. 

Debt, as herein used, includes all absolute obligations to pay money at a 
definite time or times, or at a time or times which can be made definite by 
demand or other act of the creditor. It does not include contingent obliga- 
tions, such as obligations to pay rent in advance or liabilities of indorsers upon 
paper not yet defaulted. 

In this classification debt is divided into two classes, Funded Debt and 
Unfunded Debt. 

Funded Debt comprises all debt which, by the terms of its issue does not 
mature until more than one year after the date of such issue. 

Unfunded Debt comprises all debt which, by the terms of its issue matures 
one year or less after the date of such issue. 



18 



TEXT EXPLANATORY OF BALANCE SHEET ACCOUNTS. 
ASSET ACCOUNTS. 

I. FIXED CAPITAL ACCOUNTS. 

100. Fixed Capital Installed Prior to January 1, 1919. 

Charge to this account the hook value, at the close of December 31, 
1918, of all fixed capital owned and used by the utility in the conduct of 
its electric operations. No charge shall be made to this account for any 
fixed capital acquired after December 31, 1918. 

When any item of fixed capital, carried in this account, is retired from 
service credit to this account the amount at which it is carried herein; 
charge to the appropriate sub-account of "121. Materials and Supplies" 
account any salvage recovered from it; charge to "183. Reserve for Re- 
newals and Replacements" account the amount reserved from January 
1, 1919, to provide for the loss suffered by it since that date from 
wear, tear, obsolescence, etc.; charge to the reserve account provided 
prior to January 1, 1919, the accumulated amount reserved at the close 
of December 31, 1918, to provide for like loss suffered by it; and charge 
either to "809. Amortization Unprovided for Elsewhere" or to "131. 
Property Abandoned" account, as The Public Service Commission may 
direct, the net loss sustained on it. 

The charge to "131. Property Abandoned" account shall be made on the 
basis of the money cost of such fixed capital less the amount of salvage 
recovered therefrom and the amount reserved for depreciation thereof. 

Any excess of the amount at which such retired fixed capital is carried 
in this account over its money cost shall be charged to "809. Amortiza- 
tion Unprovided for Elsewhere" account. 

This account is a controlling account of the various accounts that were 
combined on January 1, 1919, to make it. 

101. Fixed Capital Installed Since December 31, 1918. 

Charge to this account the cost of all fixed capital installed since 
December 31, 1918, and used by the utility in the conduct of its electric 
operations. 

This account is a controlling account for accounts 200 to 297 inclusive. 

102. Cost of Fixed Capital Purchased. 

Charge to this account the cash value of the consideration given for 
fixed capital in the form of a going or completed electric system, or any 
portion of such system, and all other kinds of fixed capital purchased by 
the utility from electric and other utilities. 

The constituent elements of such fixed capital shall be appraised at 
their structural values, that is, at the estimated cost of replacement or 
reproduction less deterioration due to wear and tear, obsolescence and 
inadequacy. 

When the fixed capital purchased has been so appraised credit to this 
account the purchase price and charge to the appropriate fixed capital 
accounts either the appraised value or the purchase price. If the purchase 
price is in excess of the appraised value charge the constituent elements 
to the proper fixed capital accounts at the appraised values and charge the 
excess to "203. Other Undistributed Fixed Capital" account. If the 



19 

Balance Sheet Accounts 

purchase price was not in excess of the appraised value charge the con- 
stituent elements to the fixed capital accounts at the purchase price 
distributed through such accounts on the basis of the appraised values. 

The utility shall so keep its records of such purchase that they will 
show a complete account of the contract under which such property is 
acquired, the consideration given therefor, the basis of determining the 
actual money value of such consideration if other than money, the method 
of appraisal, the amount charged to each fixed capital account, and the 
disposition of any difference between the purchase price and appraised 
value of such property. 

In connection with the purchase of property chargeable to this account, 
the utility shall procure all existing records, memoranda, and books of 
accounts in the possession or control of the grantor relating to the con- 
struction and improvement of such property and shall preserve such 
records, memoranda, and books of accounts until authorized by The 
Public Service Commission to destroy or otherwise dispose of them. If 
it is impracticable to transfer such records, memoranda, and books of 
accounts, the utility shall procure copies of them certified by the cus- 
todian of the originals. 

103. CONSTKUCTION WORK IN PROGRESS. 

Charge to this account all expenditures under estimates, work orders, 
or other forms of authorization for structures and equipment in process 
of construction. Such expenditures shall also include that proportion of 
expenses of supervision, engineering, tools, store, and other like general 
expenses that may be assigned to such construction work. When such 
work is completed, credit this account and charge to the appropriate 
fixed capital or other accounts the cost of the completed work. 

This account shall be so carried that the utility can furnish a complete 
analysis of the expenditures under each estimate, work order, or other 
form of authorization. 

II. INVESTMENT ACCOUNTS. 

104. Investment Securities. 

Charge to this account the cost of stocks, bonds, notes, and other 
evidences of indebtedness each of which does not mature until more 
than one year after the date of issue, held by the utility for the purpose 
of exercising control over other companies whether utilities or non- 
utilities, for the income that may be derived from such securities, for 
securing advantages, or for any other purpose. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the purpose of holding 
and the cost of the following kinds of investment securities owned by it : 

Stocks of Affiliated Electric Utilities 
Stocks of Other Affiliated Utilities 
Stocks of Affiliated Non Utilities 
Funded Debt of Affiliated Electric Utilities 
Funded Debt of Other Affiliated Utilities 
Funded Debt of Affiliated Non Utilities 
Other Stocks 
Other Funded Debt 



20 

Balance Sheet Accounts 
105. Peopebtt Used in Othee Public Sebvices. 

Charge to this account the cost of land, structures, and equipment 
owned by the utility and used by it in rendering public services other 
than electric. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the kind and cost of prop- 
erty used in each other public service, such as water, gas, etc. 



106. Advances to Affiliated Companies fob Constbuction. Equipment, ob 

Additions and Betterments. 

Charge to this account the amounts of advances made by the utility 
to its affiliated companies, whether utilities or non utilities, to enable 
them to pay for construction, equipment, or additions and betterments. 

In order that such advances may be charged to this account it must 
be understood that they are not to be repaid within one year, or that 
they are to be repaid in securities of the companies to which the ad- 
vances were made. 

Exclude from this account and charge to "'SOT. Gifts to Affiliated 
Companies'' account the amounts of advances that are made to affiliated 
companies without expectation of reimbursement. 

Exclude also from this account and charge to "118. Accounts Receiv- 
able eeom Affiliated Companies*' account the amounts of temporary ad- 
vances on current accounts to affiliated companies. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the amounts advanced to 
each affiliated company, the length of time for which each advance is 
made, how it is to be repaid, whether or not each affiliated company to 
which an advance is made is a utility or non utility and if it is a utility, 
the kind of public service that it renders. 

107. Otheb Investments. 

Charge to this account the cost of land, structures, and equipment 
owned by the utility and not used in rendering public service of any 
kind. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the cost of each different 
kind of property charged to this account and the purpose for which it 
was acquired. 

III. REACQUIRED SECURITIES ACCOUNTS. 

10S. Reacquired Capital Stock. 

Charge to this account the cost of capital stock issued by the utility 
to bona fide holders for valuable considerations and reacquired by it 
under circumstances that do not permit it to treat such stock as paid or 
retired. Charge also to this account the cost of capital stock issued by 
others and assumed by the utility and later acquired by it under like 
circumstances. 



21 

Balance Sheet Accounts 



109. Reacquired Bonds. 



Charge to this account the cost of bonds issued by the utility to bona 
fide holders for valuable considerations and reacquired by it under cir- 
sumstances that do not permit it to treat such securities as paid or 
retired. Charge also to this account the cost of bonds issued by others 
and assumed by the utility and later acquired by it under like circum- 
stances. 



IV. FUND ACCOUNTS. 

110. Sinking Fund Assets. 

Charge to this account the amount of cash, the cost of securities of 
other companies, the par value of securities issued or of those assumed 
by the utility, and all other assets, which are in possession of the 
treasurer, trustee or other fiscal agent of the utility in charge of sinking 
funds provided by the utility for the purpose of redeeming its funded 
debt issued subject to sinking fund requirements. Among the above 
assets shall be included amounts deposited with such treasurer or other 
agent of the utility on account of the sale of mortgaged property, the 
proceeds of which are required to be held for the redemption of such 
funded debt. 

If the securities issued by the utility, or those assumed by it, are pur- 
chased out of sinking funds at a cost above or below par value, the 
difference between the cost and the par value of such securities shall be 
charged to "811. Other Deductions fbom Surplus*' or credited to "802. 
Otheb Additions to Surplus" account. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish full information as to each sinking fund set aside 
for each class of funded debt. 



111. Insurance and Other Reserve Fund Assets. 

Charge to this account the amount of cash, the cost of securities of 
other companies, the par value of securities issued or assumed by the 
utility, and all other assets in possession of the treasurer, trustee, or 
other agent of the utility, which have been specifically set aside or 
invested by the utility for the purpose of providing for insurance, pen- 
sion, workmen's compensation and other funds. 

Exclude from this account special deposit and sinking fund assets. 

If securities issued by the utility, or those assumed by it, are pur- 
chased out of the above funds at a cost above or below par value, the 
difference between the cost and par value of such securities shall be 
charged to "811. Other Deductions from Surplus" account or credited 
to "S02. Other Additions to Surplus" account. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish full information as to each fund carried 
herein. 



22 
Balance Sheet Accounts 

V. SPECIAL DEPOSIT ACCOUNTS. 

112. Interest Special Deposits. 

Charge to this account all moneys and bank credits specially deposited 
with fiscal, or other agents of the utility, for the payment of interest. 

When such interest is paid from these deposits, credit to this account 
and charge to either "168. Matured Interest on Funded Debt" or "169. 
Matured Interest on Unfunded Debt" account the amount of it. 



113. Dividend Special Deposits. 

Charge to this account all moneys and bank credits specially deposited 
with fiscal, or other agents of the utility, for the payment of dividends 
declared by the utility. 

When such dividends are paid from these deposits credit to this account 
and charge to "170. Dividends Payable" account the amount of them. 



114. Other Special Deposits. 

Charge to this account all moneys and bank credits deposited with 
fiscal, or other agents of the utility, for special purposes other than the 
payment of interest and dividends. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount and purpose of each 
deposit. 

When such purposes are satisfied credit to this account the amount set 
aside to provide such satisfaction. 



VI. CURRENT ASSET ACCOUNTS. 

115. Cash. 

Charge to this account all money coming into the possession of the 
utility and in which the utility has the beneficial interest. Such money 
includes coin of the United States, United States treasury notes, gold 
and silver certificates, greenbacks, bank bills payable to bearer, all bank 
credits, checks and drafts receivable, subject to satisfaction or transfer 
upon demand whether payable to bearer or to order. 

Credit to this account all cash disbursements of the utility. 

116. Notes Receivable. 

Charge to this account the cost of all negotiable paper in the form 
of notes receivable or other similar evidences of money receivable on 
demand or within a time not exceeding one year. Such notes receivable 
shall include demand notes, drafts, etc., issued by others than banks, 
and time notes, drafts, etc., by whomsoever issued. 

Exclude from this account and charge to "104. Investment Securities" 
account, the cost of notes which do not mature until more than one year 
after the date of issue. 



23 

Balance Sheet Accounts 

"When loans to affiliated companies for construction purposes are evi- 
denced by demand or short term notes intended later to be exchanged 
for other securities charge the amount of such loans to "106. Advances 
to Affiliated Companies for Construction, Equipment or Additions 
and Betterments" account. 

117. Accounts Receivable from Consumers. 

Charge to this account amounts clue from consumers for electricity 
sold to them. 

This account is a controlling account of the various accounts in the 
consumers' ledger. 

The data supporting the sale of electricity to consumers shall be so 
kept that the utility can furnish information as to the amount due from 
sales of electricity to each class of consumers, the quantity of electricity 
sold during each accounting period to each consumer in each class, the 
rate charged him, and in case electricity is sold him at different rates, 
the quantity sold him at each rate. 

When the amount due from any consumer proves to be uncollectible, 
credit it to this account and charge it either to "535. Uncollectible Con- 
sumers' Accounts" account, if it was charged to this account during the 
current year, or to "S12. Uncollectible Consumers' Accounts — Old Year" 
account, if it was charged to this account prior to the current year. If 
the utility has provided, a reserve for uncollectible accounts, charge it to 
"182. Uncollectible Consumers' Accounts Reserve" account. 

118. Accounts Receivable from Affiliated Companies. 

Charge to this account the amounts due the utility from affiliated 
companies whether utilities or non utilities, on all current transactions 
other than sales of electricity. 

Exclude from this account amounts clue from affiliated companies that 
are chargeable to "106. Advances to Affiliated Companies for Con- 
struction, Equipment, or Additions and Betterments" account. 

119. Other Accounts Receivable. 

Charge to this account all amounts owed to the utility upon accounts 
with solvent concerns or individuals, other than affiliated companies 
and consumers; and all accounts and claims, except notes receivable, 
upon which responsibility is acknowledged by solvent concerns or indi- 
viduals, or which are sufficiently secured to be considered good; and 
amounts of all judgments against solvent concerns or individuals, where 
the judgments are not appealable or suspended through appeal. 

Exclude from this account and charge to "115. Cash" or other appro- 
priate account, cash deposited with banks or trust companies. 

120. Matured Interest and Rents Receivable. 

Charge, at the date of maturity, to this account and credit to "124. 
Unmatured Interest and Rents Receivable" account the amounts of 
interest matured upon bonds, notes receivable or other commercial paper 



24 

Balance Sheet Accounts 

held by or for the benefit of the utility and upon all interest bearing 
accounts due it; also the amounts of rents matured upon property leased 
by the utility to others. 

When such interest or rent is received credit to this account and charge 
to "115. Cash" or other appropriate account the amount of it. 

121. Materials and Supplies. 

Charge to this account the cost, including transportation and other 
incidental expenditures, of all materials and supplies purchased which 
are carried in stock pending their use for construction, operation or resale. 
Exclude from this account such materials and supplies as are directly 
chargeable to fixed capital or operating expense accounts. 

Inventories of materials and supplies on hand shall be taken at least 
annually, and any shortages or overages disclosed by such inventories 
shall be credited or debited to this account and debited or credited to 
"542. Inventory Adjustments" account, in case they cannot be assigned 
to specific accounts. Where such materials and supplies have been con- 
sumed in construction, a suitable proportion of such shortages or overages 
may be debited or credited to "297. Other Expenditures During Con- 
struction" account. 

122. Subscriptions to Capital Stock. 

Charge to this account and credit to "172. Capital Stock Subscribed" 
account the amounts of the utility's capital stock subscribed. 

Credit to this account and charge to "115. Cash" account or other 
appropriate account the amounts paid to the utility by the subscribers 
to its capital stock. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name and address of each 
subscriber, the amount and kind of capital stock subscribed by him, the 
date of his subscription, the date that each of his payments is due and 
the date that each is paid, the nature of each payment whether cash or 
otherwise, and any other information that is necessary to make the his- 
tory of his subscription complete. 

123. Other Current Assets. 

Charge to this account the cost of all current assets of the utility which 
are not provided for in any of the preceding current asset accounts. 



VII. ACCRUED ASSET ACCOUNTS. 

124. Unmatured Interest and Rents Receivable. 

Charge to this account and credit to the appropriate revenue accounts 
the amounts of interest accrued during each accounting period upon 
bonds, notes receivable or other commercial paper held by or for the 
benefit of the utility, and upon all interest bearing accounts due it; also 
the amounts of rents accrued during each accounting period upon prop- 
erty leased by the utility to others. 



25 

Balance Sheet Accounts 

When such interest or rent matures credit to this account and charge 
to "120. Matured Interest and Rents Receivable" account the amount 
of it. 



VIII. PREPAID ACCOUNTS. 

125. Prepaid Insurance. 

Charge to this account all premiums paid on insurance policies in 
advance of their accrual. As such premiums accrue credit to this account 
and charge to "53S. Other Insurance" account the amount which has 
accrued. 



126. Prepaid Interest. 

Charge to this account all interest on the funded or unfunded debt 
of the utility paid in advance of its accrual. As such interest accrues 
credit to this account and charge to the appropriate accrued interest 
account the amount of it. 



127. Prepaid Taxes. 

Charge to this account all taxes paid in advance of their accrual. As 
such taxes accrue, credit to this account and charge to "176. Taxes Ac- 
crued" account the amount of them. 



128. Other Prepaid Accounts. 

Charge to this account all amounts paid by the utility in advance and 
not provided for in any of the preceding prepaid accounts. 



IX. DEFERRED CHARGE ACCOUNTS. 

129. Discount on Capital Stock. 

Charge to this account the amount of discount on each class of capital 
stock issued by the utility. 

By discount is meant the excess of the par value of any class of capital 
stock over the actual cash value of the consideration received for It. 

The discount charged to this account for any class of stock shall not 
be cleared from this account until it is offset either by premiums received 
on the same class of stock, or by assessments levied on the holders of the 
stock on which it was incurred, or until such stock is retired. 

Discount on capital stock shall not in any case be charged to any 
"Fixed Capital Account" or to any "Income Account". 

This account is intended for electric utilities only that are permitted 
under the terms of their charters to issue capital stock for a consideration 
less than par value. 



26 

Balance Sheet Accounts 

130. Unamortized Debt Discount and Expense. 

Charge to this account all discounts and necessary expenses incurred 
in the issue by the utility of bonds and other evidences of indebtedness 
which mature more than one year from the date of their issue. 

By discount is meant the excess of the par value of such evidences 
of indebtedness, plus the interest accrued thereon at the time of their 
issue, over the actual cash value of the consideration received for them. 

Necessary expenses incurred in the issue of such evidences of indebt- 
edness shall include fees for drafting mortgages and trust deeds, fees 
and taxes for recording mortgages and trust deeds, fees to trustees pro- 
vided in mortgages and trust deeds, fees to underwriters and brokers 
for marketing such evidences of indebtedness, and other expenses of like 
character; the cost of engraving and printing bonds, certificates of in- 
debtedness, and other commercial paper. 

Discount on bonds and other evidences of indebtedness issued by others, 
and later* assumed by the utility, shall be included in this account. 

At or before the close of each fiscal period, credit to this account and 
charge to "708. Amortization of Debt Discount and Expense" account, 
or to "296. Interest During Construction" account as provided therein, 
a proportion of such discount and expense based upon the life of such 
evidences of indebtedness to date of maturity. Such discount and expense 
may, if desired, be amortized more rapidly through charges of all or any 
part of it, either at the time of issue or later, to "811. Other Deductions 
from Surplus" account. 

131. Property Abandoned. 

Charge to this account the money cost, estimated if not known, less 
the salvage and the accumulated amount reserved for the depreciation 
thereof of any important piece of property, other than land, which the 
utility itself abandons for the purpose of replacing it with more efficient 
property; or which, on account of public necessity or the requirement 
of lawful authority it is compelled to abandon before such property 
has attained its normal life of service. 

Before making any entries to this account the utility shall obtain the 
approval of The Public Service Commission. 

The loss on abandoned property registered in this account, shall be 
amortized over a period of years by charges either to "559. Extraordi- 
nary Renewals and Replacements" or "809. Amortization Unprovided 
for Elsewhere" account as The Public Service Commission may direct. 

132. Extraordinary Casualties. 

Charge to this account extraordinary losses, such as unforseen damages 
to property, that cannot by any reasonable plan be anticipated. Those 
casualties which occur with such frequency, that the principles of ordi- 
nary insurance are applicable thereto, shall be provided for either through 
an insurance reserve maintained by the utility itself, or by insurance 
with others. 

Before making any entries to this account the utility shall obtain the 
approval of The Public Service Commission. 



Balance Sheet Accounts 

The extraordinary losses registered in this account, shall be amortized 
over a period of years by charges either to "959. Extbaoedinaby Renewals 
and Replacements" or to "809. Amortization Unprovided eor Elsewhere" 
account as The Public Service Commission may direct. 

133. Preliminary Survey and Investigation Chabges. 

Charge to this account, until their final disposition is definitely de- 
termined, all expenditures for preliminary surveys, plans, investigations, 
etc, made for determining the feasibility of projects under contempla- 
tion. If any such project is later completed, credit to this account and 
charge to the proper fixed capital account the amount expended for such 
preliminary work or investigations. If it is abandoned charge such 
Amount to "540. Abandoned Engineering Projects" account. 

134. Othee Deeeebed Charges. 

Charge to this account all deferred charges not provided for elsewhere 
which are later to be charged to income or surplus account over a period 
of time. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to each deferred charge carried 
herein. 



.28 

Balance Sheet Accounts 
LIABILITY ACCOUNTS. 

I. CORPORATE CAPITAL LIABILITY ACCOUNTS. 

150. Capital Stock. 

Credit to this account the par value of the certificates of each class of 
capital stock issued and outstanding. 

Capital stock is issued when in conformance with Article XVI, Section 
7, of the Constitution of the Commonwealth of Pennsylvania it is issued 
by a corporation to a bona fide holder "for money, labor done, or money 
or property actually received." 

As long as it is in possession of a bona fide holder and is free from 
all control of the utility it is actually outstanding. It is nominally out- 
standing when after being issued it is reacquired by the utility and 
is held by it under conditions that do not permit it to retire such stock. 

The records supporting the entries to this account shall be so kept 
that they will show separately the par value of those certificates of stock 
that are actually and nominally outstanding. In addition they will show 
each class of stock issued such as Common Stock, Preferred Stock, etc., 
with such sub-classification as is necessary because of differences in 
dividend rights, voting rights, and conditions of retirement. 

When any class of capital stock is issued, the records supporting the 
entry to this account of such issue shall show complete details as to 
whom it is issued and the consideration, cash or otherwise, for which 
it is issued. 

Exclude from this account and credit to "153. Premium on Capital 
Stock" account all premiums realized on capital stock. 

151. Installments Paid on Capital Stock Subscriptions. 

Credit to this account and charge to "172. Capital Stock Subscribed" 
account the amounts paid in installments to the utility by subscribers 
to its capital stock. When each subscriber has fully paid for his sub- 
scription and has received properly executed stock certificates from the 
utility in acknowledgment of the payment of his obligation, charge to 
this account and credit to "150. Capital Stock" account the par value 
of the stock issued to him. 

152. Stock Liability for Conversion of Securities. 

Credit to this account the par value of capital stock which the utility 
has agreed to exchange for the property of other utilities under terms 
which require the stockholders of such utilities to surrender the securi- 
ties held by them and accept in return therefor stock of the utility. 

When such securities have been surrendered, charge this account and 
credit "150. Capital Stock" account. 

153. Premium on Capital Stock. 

Credit to this account the amount realized in excess of the par value 
of each class of stock which is disposed of for a consideration, the cash 
value of which is greater than the par value. The amount thus realized 



29 

* Balance Sheet Accounts 

shall constitute a capital stock liability and shall not be treated, either 
as a profit and loss or surplus item available for dividends. It shall 
remain in this account until the stock on which it was realized is retired. 
The records sup: te entries to this account shall be so kept that 

they will show the premium realized on each class of stock issued or 
assumed by the utility. 

II. NON CORPORATE PROPRIETORSHIP ACCOUNTS. 

154. Sole Peopeietobship. 

Credit to this account all contributions made to the utility by its 
proprietor and. at the end of each fiscal period, the net profits, if any, 
realized during such period. Charge to this account all withdrawals 
from the utility by its proprietor and, at the end of each fiscal period, 
the net loss, if any. suffered during such period. 

155. Partnership. 

Credit to the account .: tarried hereunder the contribu- 

tions made to the utility by each partner and. at the end of each fiscal 
period, each partner's portion of the net profits, if any. realized during 
such period. Charge to es t the withdrawals from the 

utility by each partner and. at the end of each fiscal period, each part- 
ner's portion of the net loss suffered during such peri 

III. FUNDED DEBT ACCOUNTS. 

156. Bonds. 

Credit to this account the par value of bonds issued and outstanding 
which do not mature until moi - - date of their 

issue. Such bonds shall :: dude th : - e issued by the utility itself and 
those issued by others and ssnmed by the utility. 

Bonds are issued when in conformance with Article XVI, Section 7, of 
the Constitution of the Commonwealth of F- oia they are issued 

to bona fide 1 - n money, labor done, or money or property actually 

received.'" 

As long as they are in possession of bona fide holders and are free from 
all control of the utility they are actually outstanding. They are nomi- 
nally outstanding when after they have been issued they are reacquired 
by the utility and are held by it under conditions that do not permit it 
to retire them. 

The records supporting the entries to this account shall be so kept that 
they will show separately the par value of those bonds that are actually 
and nominally outstanding at any accounting period. In addition they 
will show each class of bonds such as Mortgage Bonds. Collateral Trust 
Bonds, Income Bonds, etc., with such sob-classification as is necessary 
because of differences in underlying security, rate of interest, interest 
date, and date of maturity. 

When any bonds are issued the records supporting the entries to this 
account of such issues shall show complete details as to when they are 
issued and the consideration cash or otherwise, for which they are issued. 



30 

Balance Sheet Accounts 

Exclude from this account discounts and premiums on bonds. Charge 
discounts to "130. Unamortized Debt Discount and Expense" account 
and credit premiums to "178. Unamortized Premium on Debt" account. 

157. Real Estate Mortgages. 

Credit to this account the amount of any debt except that evidenced 
by bonds, which is secured by a real estate mortgage and which does not 
mature until more than one year after the date of the issue of such 
mortgage. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each party to whom 
a real estate mortgage is issued, the purpose for which it is issued, its 
amount, interest rate, interest dates, and date of maturity. 

158. Advances from Affiliated Companies for Construction, Equipment, 

or Additions and Betterments. 

Credit to this account the amounts of advances received by the utility 
from affiliated companies, whether utilities or non utilities, to enable 
it to pay for construction, equipment, or additions and betterments. 

In order that such advances may be credited to this account, it must 
be understood that they are not to be repaid within one year, or that 
they are to be repaid in securities of the utility. 

Exclude from this account and credit to "186. Surplus Invested in 
Fixed Capital After January 1, 1919, account, the amounts of advances 
that are received by the utility from affiliated companies without expecta- 
tion of reimbursement. 

Exclude also from this account and credit to "165. Accounts Payable 
to Affiliated Companies" account, the amounts of temporary advances 
on current accounts received hj the utility from affiliated companies. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amounts of advances re- 
ceived from each affiliated company, the length of time for which each 
such advance is made, how it is to be repaid, whether or not each 
affiliated company from which an advance is received is a utility or non 
utility, and if it is a utility the kind of public service that it renders. 

159. Other Funded Debt. 

Credit to this account all debt for which the utility is liable, which 
does not mature until more than one year after the date it was incurred, 
except the debt that is carried in "156. Bonds" and "157. Real Estate 
Mortgages" accounts and also the debt due affiliated companies, which 
is carried in "158. Advances from Affiliated Companies for Construc- 
tion, Equipment, or Additions and Betterments" account. Such debt 
shall include all notes payable and receiver's certificates, etc., issued for 
more than one year, all permissible chattel mortgages and all other 
evidences of indebtedness not issued in series. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount and nature of each 
kind of debt carried hereiu, to whom it is owed, when it was incurred, 
and when it is payable. 



31 

Balance Sheet Accounts 

IV. CURRENT LIABILITY ACCOUNTS. 

160. Receiver's Certificates. 

Credit to this account the par value of certificates of indebtedness 
issued upon the property of the utility which is in the possession of any 
receiver who is acting under the orders of a court of competent juris- 
diction. 

161. Judgments. 

Credit to this account the amount of any judgment of indebtedness 
that is rendered by a court of competent jurisdiction against the utility, 
or any fine or penalty, requiring the payment of money, that is assessed 
by such court against the utility, and from which no appeal accompanied 
by stay of execution has been taken within the time allowed by the law 
for such appeal. 

The entries to this account shall show the character of the action or 
suit, as a consequence of which such judgment is pronounced or penalty 
assessed, parties thereto, the court in which tried and the term thereof. 

162. Workmen's Compensaiion. 

Credit to this account and charge to "181. Injuries and Damages Re- 
serve" account the full amount that the utility is required under the 
Workmen's Compensation Act to pay, over a period of time, to employees 
for injuries received by them in the service of the utility. When pay- 
ments are made to employees for such injuries, charge to this account 
and credit to "115. Cash" or other appropriate account the amount paid. 

This account shall be carried by those utilities only that have permis- 
sion from the Workmen's Compensation Board to carry their own risks. 

163. Notes Payable. 

Credit to this account the par value of all notes drafts, and other 
evidences of indebtedness issued or assumed by the utility, and payable 
either on demand or within a time not exceeding one year from the date 
of issue. 

When loans from affiliated companies for construction purposes are 
evidenced by demand or short term notes intended later to be exchanged 
for other securities of the utility, exclude the amounts of such loans from 
this account and credit them to "158. Advances from Affiliated Com- 
panies for Construction, Equipment, or Additions and Betterments" 
account. 

164. Consumers' Deposits. 

Credit to this account, as such deposits are made, all cash deposited 
with the utility by consumers as security for the payment of electric 
bills. Charge to this account and credit to "115. Cash" account the 
amount of each deposit refunded, 



32 
Balance Sheet Accounts 

At the close of each fiscal period or earlier the utility may charge to 
this account and credit to the appropriate consumers' accounts the deposits 
of those consumers whose accounts prove to be uncollectible. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the date and the amount of each 
deposit; the name and address of the consumer making the deposit; the 
date such deposit is refunded, and the amount of interest paid thereon. 

1G5. Accounts Payable to Affiliated Companies. 

Credit to this account the amounts owed by the utility to affiliated 
companies, whether utilities or non utilities, on current accounts. 

Exclude from this account the amounts owed to affiliated companies 
that are applicable to "158. Advances from Affiliated Companies for Con- 
struction, Equipment, or Additions and Betterments" account. 

166. Other Accounts Payable. 

Credit to this account all amounts which the utility owes to miscel- 
laneous creditors on current accounts not provided for elsewhere. Such 
amounts shall include salaries and wages, audited bills, vouchers, etc. 

167. Matured Funded Debt. 

Credit, at the date of maturity, to this account and charge to the appro- 
priate account under funded debt the par value of bonds and like evi- 
dences of indebtedness and the face value of real estate mortgages and 
other items of funded debt which have matured. 

168. Matured Interest on Funded Debt. 

Credit, at the date of maturity, to this account and charge to "174. 
Unmatured Interest Accrued on Funded Debt" account the interest 
matured upon the funded indebtedness of the utility. 

When the coupons or other evidences of the payment of such interest 
have been properly canceled and returned, charge to this account and 
credit to "112. Interest Special Deposits" or other appropriate account 
the amount of such interest. 

1G9. Matured Interest on Unfunded Debt. 

Credit, at the date of maturity, to this account and charge to "175. 
Unmatured Interest Accrued on Unfunded Debt" account the interest 
matured upon any unfunded debt of the utility. 

When such interest is paid, charge to this account and credit to "115 
Cash" or other appropriate account the amount of it. 

170. Dividends Payable. 

Credit, when declared, to this account and charge either to "752. Net 
Income Appropriated fok Dividends" or to "805. Surplus Appropriated 
for Dividends" account the amounts of dividends declared on any issue 
of capital stock of the utility. 

When such dividends are paid, charge to this account and credit to 
'I L3. Dividend Special Deposits" or other appropriate account the amoun; 
of them. 



33 

Balance Sheet Accounts 

171 . Service Billed in Advance. 

Credit to this account and charge to "117. Accounts Receivable from 
Consumers" account the amounts of bills rendered for electricity which 
is to be supplied in future months. 

At the end of each accounting period charge to this account and credit 
to the appropriate revenue account the amount of revenue applicable to 
each accounting period. 

172. Capital Stock Subscribed. 

Credit to this account and charge to "122. Subscriptions to Capital 
Stock" account the amounts of the utility's capital stock subscribed. 

Charge to this account and credit, according as subscriptions are paid 
for in full at one time or in installments, either to "150. Capital Stock" 
account or "151. Installments Paid on Capital Stock Subscriptions" 
account the amounts paid to the utility by the subscribers to its capital 
stock. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name and address of each 
subscriber, the amount and kind of capital stock subscribed by him, the 
date of his subscription, the date that each of his payments is due and 
the date that each is paid, the nature of each payment whether cash or 
otherwise, and any other information that is necessary to make the his- 
tory of his subscription complete. 

173. Other Current Liabilities. 

Credit to this account the amounts of all current liabilities of the 
utility not provided for elsewhere. 

V. ACCRUED LIABILITY ACCOUNTS. 

174. Unmatured Interest Accrued on Funded Debt. 

Credit to this account and charge to "703. Interest Accrued on Funded 
• Debt" account the amount of interest accrued during each accounting 
period upon the funded indebtedness of the utility. 

When such interest matures, charge to this account and credit to "168. 
Matured Interest on Funded Debt" account the amount of it. 

When bonds or other securities are retired between interest paying 
dates, charge to this account the amount of the interest accrued thereon 
to the date of retirement. 

175. Unmatured Interest Accrued on Unfunded Debt. 

Credit to this account and charge to "704. Interest Accrued on Un- 
funded Debt" account the amount of interest accrued during each ac- 
counting period upon the unfunded indebtedness of the utility. 

When such interest matures, charge to this account and credit to "169. 
Matured Interest on Unfunded Debt" account the amount of it. 

176. Taxes Accrued. 

Credit to this account and charge to "534. Taxes" and "658. Non Operat- 
ing Taxes" accounts the amount of taxes accrued during each accounting 
period on the operating and non operating properties of the utility. These 



34 

Balance Sheet Accounts 

credits shall be based upon estimates until the amounts of taxes levied 
for the year are definitely ascertained. Any difference between these and 
the estimated amounts shall be adjusted through "534. Taxes" and "658. 
Non Operating Taxes" accounts if such differences are ascertained during 
the current year, otherwise through either "802. Other Additions to 
Surplus" or "811. Other Deductions from Surplus" account. 

When taxes are paid charge the amounts of such payments to this 
account. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the different kinds of taxes in- 
volved herein. 

177. Other Accrued Liabilities. 

Credit to this account the amounts of all other liabilities that accrue 
during each accounting period and that are not provided for elsewhere. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish full information as to the different accruals in- 
volved herein. 

VI. DEFERRED CREDIT ACCOUNTS. 

17S. Unamortized Premium on Debt. 

Credit to this account all premiums received by the utility from the 
issue of 1 onds and other evidences of indebtedness which do not mature 
until more than one year after the date of their issue. 

By premium is meant the excess of the actual cash value of the con- 
sideration received for such bonds and other evidences of indebtedness 
over the sum of the par value thereof and the interest accrued thereon 
at the time of their issue. 

Premiums on bonds and other evidences of indebtedness issued by 
others, and later assumed by the utility, shall be included in this account. 

At or before the close of each fiscal period charge to this account and 
credit to "711. Amortization of Premium on Debt" account a portion of 
the premium applicable to each period based upon the life of such bonds 
or other evidences of indebtedness to the date of maturity. At its option, 
the utility may delay making any charges to this account until the date 
of maturity of such debt or, if it is retired before maturity, until the date 
of retirement. In either case the utility shall charge to this account the 
entire amount of the premium received and shall credit to "711. Amort- 
ization of Premium on Debt" account that portion of the premium which 
is applicable to the current year and to "802. Other Additions to Sur- 
plus" account the balance of such premium. 

179. Other Deferred Credits. 

Credit to this account all deferred items not provided for elsewhere 
which are later to be credited to income or surplus account over a period 
of time. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the nature of each deferred 
credit item carried herein. 



35 

Balance Sheet Accounts 

VII. RESERVE ACCOUNTS. 

180. Insurance Reserve. 

Credit to this account and charge to "538. Other Insurance" account 
the amounts reserved by the utility to provide for losses to its property 
not insured by others. 

When any property thus insured is destroyed credit the account in 
which it is carried with the original money cost of it. If it is an item 
of fixed capital charge "1S3. Reserve for Renewals and Replacements" 
account with the amount of depreciation accrued on it; charge the 
appropriate sub-account of "121. Materials and Supplies" account 
with the value of the salvage recovered; charge this account with the 
amount reserved for the insurance of such property; and charge any 
excess of the original money cost of such fixed capital over the sum of 
the above charges either to "809. Amortization Unprovided for Else- 
where" account or, with the approval of The Public Service Commission, 
to "132. Extraordinary Casualties" account. If the property destroyed 
is materials and supplies charge the original money cost of it less salvage 
to this account and charge to the appropriate sub-account under "121. 
Materials and Supplies" account the value of the salvage recovered. 

If any property insured herein is damaged and is reparable, charge 
the cost of repairing it to this account. 

The utility shall file with the Public Service Commission information 
as to the basis upon which credits to this account are made. It shall so 
keep the records supporting the entries to this account that it can furnish 
full information as to the nature and amount of each charge to this 
account. ^ 

The utility is restricted in its use of the amount reserved herein to 
the recovery of insurance losses. Moreover it shall not divert any por- 
tion of the amount reserved to surplus or make any other use thereof 
until it has been authorized to do so by The Public Service Commission. 

The keeping of this account is optional with the utility. 

181. Injuries and Damages Reserve. 

Credit to this account and charge to "537. Injuries and Damages" 
account the amounts reserved by the utility to provide for injuries to 
employees and others and for damages to property not owned by it. 

When liability for any injury or damage is admitted by the utility, 
either voluntarily or because of a decision of a court or other lawful 
authority such as the Workmen's Compensation Board, charge to this 
account and credit to "115. Cash" or other appropriate account the 
amount awarded if a cash settlement is made. If such liability is to be 
discharged over a period of time, credit the amount of it to "162. Work- 
men's Compensation" account, in case of injuries to employees, or to 
"166. Other Accounts Payable" account in case of other injuries or 
damages. 

The utility shall file with The Public Service Commission information 
as to the basis upon which credits to this account are made. It shall 
so keep the records supporting the entries to this account that it can 
furnish full information as to the nature and amount of each charge 
to this account. 



36 

Balance Sheet Accounts 

• The utility is restricted in its use of the amount reserved herein to 

the payment of all expenses caused by injuries to persons and damages 
to property. Moreover it shall not divert any portion of the amount 
reserved to surplus or make any other use thereof until it has been 
authorized to do so by The Public Service Commission. 
The keeping of this account is optional with the utility. 

1S2. Uncollectible Consumers' Accounts Reserve. 

Credit to this account and charge to "535. Uncollectible Consumers' 
Accounts" account the amounts reserved by the utility to provide for all 
accounts due from consumers which prove uncollectible because of the 
removal of the consumers beyond the jurisdiction of the State, the opera- 
tion of the statute of limitations, discharge in bankruptcy, or for any 
other good and sufficient reason. 

Wihen any such account becomes uncollectible, charge to this account 
and credit to the appropriate sub-account under "117. Accounts Receiv- 
able from Consumebs" account the amount of it. 

The utility shall file with The Public Service Commission information 
as to the basis upon which credits to this account are made. It shall 
so keep the records supporting the entries to this account that it can 
furnish full information as to the name of each debtor whose debt is 
charged to this account, the date the debt was incurred, and when it was 
charged to this account. 

The utility is restricted in its use of the amount reserved herein to 
the application of it to its consumers' accounts that are considered un- 
collectible. Moreover it shall not divert any portion of the amount re- 
served to surplus or make any other use thereof until it has been 
authorized to do so by The Public Service Commission. 

The keeping of this account is optional with the utility. 

183. Reserve for Renewals and Replacements. 

Credit to this account and charge to "558. Renewals and Replace- 
ments" account that amount which it is estimated will through regular 
application over the life of the structures and equipment of the various 
divisions of the utility's electric system be sufficient to provide an ade- 
quate reserve to cover those expenses of depreciation that accrue upon 
such structures and equipment. 

In these expenses of depreciation include those ordinary losses suffered 
by the utility's structures and equipment from wear and tear not covered 
by current repairs; those extraordinary losses sustained by such struct- 
ures and equipment from obsolescence or inadequacy due either to age, 
physical change, or supersession resulting from new inventions, discov- 
eries, change in popular demand, or requirements of public authority; 
and those losses which result from the destruction of such structures and 
equipment by those extraordinary casualties to which the principles of 
insurance are not applicable. 

The amount credited to this account by the utility shall, until it is 
otherwise directed by The Public Service Commission, be based upon a 
rule determined by the utility. This rule may he derived by a study of 
the utility's history and experience over a period long enough to enable 
it to obtain information upon which it can establish a fair and reasonable 
basis of depreciation. 



37 

Balance Sheet Accounts 

On or before January 1, 1919. the utility shall file with The Public 
Service Commission a copy of its depreciation rule and a sworn state- 
ment of the facts, expert opinions, and estimates upon which such rule 
is based. If the utility amends this rule later it shall file a like sworn 
statement for every change that it makes before it puts such change into 
effect. 

In determining its rate of depreciation the utility shall in the case of 
those structures and items of equipment that can be satisfactorily indi- 
vidualized, provide for each such structure and item of equipment an 
amount which will through regular accumulation ensure at the time such 
structure or item of equipment goes out of service a reserve therefor 
equal to the original money cost thereof less salvage recovered thereon. 
In the case of those structures and items of equipment that cannot be 
satisfactorily individualized the utility shall keep such structures and 
equipment in efficient operating condition through repairs and shall treat 
all renewals or replacements of parts thereof as repairs. 

When any structure or equipment of the electric system is retired from 
service, charge to this account the amount credited to it since January 
1, 1919, to provide for the depreciation of such retired structure or equip- 
ment; charge to the depreciation reserve account provided prior to Jan- 
uary 1, 1919, the accumulated amount of depreciation accrued at the close 
of December 31, 1918, on such structure or equipment; charge to "121. 
Materials and Supplies" account the value of the salvage recovered; 
and credit to the fixed capital account in which it is carried the original 
money cost of such retired structure or equipment. If the original money 
cost of any structure or equipment retired is in excess of the above 
charges, charge such excess either directly to "809. Amortization Unpro- 
vided for Elsewhere" account, or, with the permission of The Public 
Service Commission, to "131. Property Abandoned" account. 

If the utility cannot determine the original money cost of any structure 
or equipment that it retires it shall make an estimate thereof and pre- 
serve in its files all the data pertaining to such estimate. 

The utility is restricted in its use of the amount which it has reserved 
for depreciation to the application of it to the recovery of those losses. 
mentioned in this account, which are suffered by its structures and equip- 
ment used in the public service. Moreover the utility shall make no other 
charges to this account than those mentioned herein. Finally it shall 
not divert any portion of the amount reserved for depreciation to surplus 
or make any other use thereof until it has been authorized to do so by 
The Public Service Commission. 

184. Amortization of Other Capital Reserve. 

Credit to this account and charge to "560. Amortization of Franchises, 
Patent Rights and Licenses" and "709. Amortization of Interests in 
Landed Capital" accounts those amounts which, through regular applica- 
tion, will provide at the expiration of the lives of the utility's limited 
franchises, patent rights and licenses, limited rights of way, leaseholds 
and water power rights, a reserve equal to their original money cost. 

When the original money cost of any such item of capital has been 
completely amortized, charge to this account and credit to the account in 
which it is carried the amount of it. 



38 

Balance Sheet Accounts 



185. Other Reserves. 



Credit to this account and charge to the appropriate operating expense 
account all amounts reserved by the utility that are properly chargeable 
to its operating expenses and which are not provided for in any of the 
preceding reserve accounts. 

. The utility shall file with The Public Service Commission information 
as to the nature and purpose of each reserve carried herein and as to 
the basis upon which the credits to this account are made. It shall so 
keep the records supporting the entries to this account that it can furnish 
full information as to the nature and amount of each charge to this 
account. 

The utility is restricted in its use of the amount reserved herein to 
the specific purpose for which it has provided each reserve. Moreover 
it shall not divert any portion of the amount reserved to surplus or make 
any other use thereof until it has been authorized to do so by The Public 
Service Commission. 

The keeping of this account is optional with the utility. 

VIII. APPROPRIATED SURPLUS ACCOUNTS. 

186. Surplus Invested in Fixed Capital After January 1, 1919. 

Credit to this account and charge to either "753. Net Income Appro- 
priated for Investment in Fixed Capital" or "808. Surplus Appro- 
priated for Investment in Fixed Capital" account those amounts that 
are definitely set aside from income or surplus after January 1, 1919, 
and actually expended for the acquisition of land and completed struct- 
ures and equipment, or for the construction of new structures and the 
purchase of new equipment or for additions to land, or for additions and 
betterments to structures and equipment. Credit also to this account 
the amounts set aside from either income or surplus to discharge the 
principal of any obligations which are outstanding on such land, struct- 
ures, and equipment at the time that they are acquired. 

When any gift in aid of construction is made to the utility by an 
affiliated company or by others, credit the amount of it to this account. 

Exclude from this account temporary appropriations for the acquisition 
of property which is later to be paid for by the issue of securities, and 
appropriations for payments of obligations which are to be replaced by 
the issue of other securities. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish complete information as to the specific items of 
fixed capital acquired or constructed through appropriations from income 
or surplus; the particular fixed capital accounts to which such items 
are charged; and the actual money cost of them. 

187. Funded Debt Retired Through Surplus. 

Credit, at the date of retirement, to this account and charge to "18S. 
Surplus Reserved for Sinking Funds" account the amounts set aside 
from the income or surplus of the utility and expended by it in the dis- 
charge of the principal of any funded debt issued or assumed by the 
utility. 



39 

Balance Sheet Accounts 

18S. Surplus Reserved for Sinking Funds. 

Credit to this account and charge either to "750. Net Income Appro- 
priated for Sinking Funds" or "803. Surplus Appropriated for Sinking 
Funds" account those amounts that are definitely set aside from Income 
or surplus and invested or placed in the care of trustees or other fiscal 
agents of the utility for the purpose of providing funds for the redemp- 
tion of funded debt obligations that have been issued subject to sinking 
fund requirements. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount reserved for the 
sinking fund provided for each class of funded debt and the basis upon 
which credits to each such fund are made. 



1S9. Other Surplus Reserves. 

Credit to this account and charge to either "751. Net Income Appro 
priated for Other Reserve Funds" or "804. Surplus Appropriated for 
Other Reserve Funds" account those amounts that are set aside from 
the income or surplus of the utility and held in reserve for purposes not 
provided for elsewhere. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount and purpose of each 
reserve carried herein. 



IX. UNAPPROPRIATED SURPLUS ACCOUNT. 



l ( J0. Corporate Surplus Unappropriated. 

At the close of each fiscal period the utility, if corporate in form, shall 
transfer to this account from "725. Profit and Loss— Current Year" 
account the net income or loss or the unappropriated portion of the net 
income for that period. It shall also transfer hereto the balances of all 
those accounts listed under "Surplus Debit and Credit Accounts". The 
result obtained l.y assemb.ing in this account all of the credit and debit 
balances thus transferred is the unappropriated surplus or the deficit of 
the utility. 



40 



INDEX TO FIXED CAPITAL ACCOUNTS 

INSTALLED SINCE DECEMBER 31, 1918. 

PRESCRIBED FOR ALL ELECTRIC UTILITIES. 
Account 

Number. Name of Account. Page. 

I. UNDISTRIBUTED FIXED CAPITAL 
ACCOUNTS. 

200 . Organization 46 

201 . Franchises 46 

202. Patent Rights and Licenses . 46 

203 . Other Undistributed Fixed Capital 47 

II. GENERATING SYSTEM PROPERTY AC- 
COUNTS. 

A. STEAM POWER GENERATING PROPERTY 
ACCOUNTS. 

204. Land 47 

205 . Leaseholds 47 

206. Water Rights 47 

207. Power Plant Structures 47 

208. Railroad Sidings and Trestles 48 

209. Boiler Plant Equipment 48 

210. Steam Engines and Turbines 48 

211 . Turbo-Generators 48 

212. Other Electric Generators 48 

213. Other Electric Equipment 49 

214. Coal Storage and Weighing Equipment 49 

215. Other Power Plant Equipment 49 

B. HYDRAULIC POWER GENERATING PROPERTY 

ACCOUNTS. 

216. Land 49 

217 . Leaseholds 49 

218 . Water Power Rights 50 

219. Rights of Way 50 

220. Dams, Reservoirs, and Water Conduits 50 

221 . Power Plant Structures 50 

222. Railroad Sidings and Trestles 51 

223 . Turbines and Water Wheels 51 

224 . Electric Generators 51 

225 . Other Electric Equipment 51 

226. Other Power Plant Equipment 52 

C. GAS POWER GENERATING PROPERTY ACCOUNTS. 

227. Land 52 

228 . Leaseholds 52 

229. Power Plant Structures 62 



41 

Index — Fixed Capital Accounts 

Account 

Number. Name of Account. Page. 

230 . Railroad Sidings and Trestles 62 

231. Gas Producer Plant Equipment 62 

232 . Gas Engines 53 

233 . Electric Generators 53 

234. Other Electric Equipment 53 

235. Coal Storage and Weighing Equipment 53 

236. Other Power Plant Equipment 54 

III. TRANSMISSION SYSTEM PROPERTY 

ACCOUNTS. 

237. Land 54 

238 . Leaseholds 54 

239 . Rights of Way 54 

240. Transmission System Structures 54 

241 . Substation Equipment 55 

242 . Poles and Fixtures 55 

243 . Overhead Conductors 55 

244. Overhead Telephone System 55 

245 . Underground Conduits 55 

246. Underground Conductors 55 

247 . Underground Telephone System 56 

IV. STORAGE SYSTEM PROPERTY AC- 

COUNTS. 

248. Land " 56 

249. Leaseholds 56 

250 . Storage Battery Structures 56 

251 . Storage Battery Equipment 56 

V. DISTRIBUTION SYSTEM PROPERTY AC- 

COUNTS. 

252. Land 57 

253 . Leaseholds 57 

254. Rights of Way 57 

255 . Distribution System Structures 57 

256 . Poles and Fixtures 67 

257 . Overhead Conductors 58 

258 . Overhead Transformers 58 

259. Overhead Transformer Installations 58 

260 . Overhead Services 58 

261 . Underground Conduits 58 

262 . Underground Conductors 58 

263 . Underground Transformers 59 

264. Underground Transformer Installations 59 

265 . Underground Services * 59 

266 . Meters 59 

267 . Meter Installations 59 



42 

Index — Fixed Capital Accounts 

Account 

Number. Name of Account. Page. 

VI. UTILIZATION SYSTEM PROPERTY AC- 
COUNTS. 

268. Commercial Arc System 59 

2i 9. Commercial Incandescent System GO 

270. Private Street Arc System GO 

271 . Private Street Incandescent System GO 

272. Municipal Street Arc System CO 

273. Municipal Street Incandescent System Gl 

274 . Other Utilization Equipment Gl 

VII. GENERAL PROPERTY ACCOUNTS. 

275 . General Office Land Gl 

276. Other General Land Gl 

277 . Leaseholds 62 

278. General Office Structures 62 

279. Other General Structures 62 

280. General Office Equipaient 62 

281. General Store Equipment 62 

252. General Shop Equipment 63 

253. General Stable Equipment 63 

284. General Garage Equipment 63 

285. General Laboratory Equipment 63 

286. General Tools and Implements 63 

287. Other General Equipment 63 

VIII. UNDISTRIBUTED CONSTRUCTION EX- 
PENDITURE ACCOUNTS. 

288. Engineering and Superintendence During Construction.. 64 

289. General Officers' and Clerks' Salaries During Construc- 

tion 64 

290. General Officers' and Clerks' Expenses During Construc- 

tion 64 

291 . Office Supplies and Expenses During Construction 64 

292. Law Expenditures During Construction 64 

293. Injuries and Damages During Construction 65 

294. Insurance During Construction 65 

295. Taxes During Construction 65 

296. Interest During Construction 7 65 

297. Other Expenditures Dttring Construction 66 



43 



FIXED CAPITAL ACCOUNTS 

INSTALLED SINCE DECEMBER 31. 1918. 

Definitions and Instructions. 

Fixed Capital. 

The fixed capital of the utility, as herein used, means its property which 
is used in the production and sale of electricity and which has an expectation 
of life in service of more than one year. 

The fixed capital accounts described in this section are those which provide 
for all items of fixed capital installed by the utility after December 31, 1918. 
They are therefore the subaccounts of balance sheet account "101. Fixed Capi- 
tal Installed Since December 31. 1918." 

Fixed Capital consists of original capital, additions, betterments and re- 
placements. 

Original capital is the fixed capital installed or acquired by the utility prior 
to the beginning of its regular operations. The utility shall charge the cost 
of every item of original capital installed on or after January 1. 1919. to the 
appropriate subaccount of "101. Fixed Capital Installed Since December 31. 
191 S" account. 

Additions are land, structures and equipment added to those in service at 
the beginning of operations, and not taking the place of any property of like 
purpose previously held by the utility. The cost of additions shall be charged 
to the appropriate subaccounts of "101. Fixed Capital Installed Since Decem- 
ber 31. 1918" account. 

Betterments are physical changes in structures or equipment, the object of 
which is to make the structures or equipment affected more useful or of 
greater capacity than they were at the time of their original installation or 
acquisition. The utility shall charge as a betterment to the appropriate sub- 
account of "101. Fixed Capital Installed Since December 31. 1918" account 
that portion of the cost of such changes, as will, when added to the original 
cost of the structures or equipment bettered, give the cost of the structures or 
equipment in their bettered condition. 

Replacements are those installations of fixed capital in which one structure 
or unit of equipment is substituted for another which has become exhausted 
or inadequate in service, the substitute having substantially no greater capa- 
city than the property replaced; also the extensions of life period of franchises, 
patents, and other fixed capital. 

In every replacement the cost of fixed capital retired shall be credited to 
the fixed capital accounts in which it is carried and the cost of the fixed capital 
installed in place of fixed capital so retired shall be charged to the appropriate 
subaccounts of "101. Fixed Capital Installed Since December 31. 1918" ac- 
count. 
Required Data in Fixed Capital Charges. 

Every charge made to any fixed capital account on and after January 1, 
1919, shall show whether the item charged is original capital, an addition, a 
betterment, or a replacement. If the item is an addition, or a betterment. 
or a replacement, the entry shall designate the thing enlarged, improved or 
replaced and shall cite the name and page of the look or other record in which 
the entry of the original cost of such thing appears. If it was acquired prior 
to January 1, 1919. and the original cost of it is not known the utility shall 
make an estimate thereof and shall state this fact in the entry that concerns 
the addition, betterment or replacement, and shall show therein the basis of 
such estimate. 



44 

Fixed Capital — Definitions and Instructions. 

Land. 

Land includes tangible land owned by the utility itself and any acquired 
terminable rights or interest in land owned by others, such as leaseholds, 
water power rights, rights of way, and like interests in land. 

In this classification tangible land and interests in land shall be recorded 
separately. 

Land shall not include any buildings or other structures. If the purchase 
of land includes buildings and other structures thereon, such buildings and 
other structures shall be appraised at their structural values, as explained 
in "102. Cost of Fixed Capital Purchased'' account, and charged to the appro- 
priate structures account. 

In order that any item of land may be classed as land used and useful in 
the public service, it must have an expectation of life in such service of more 
than one year from the date of its acquisition by the utility. 

Cost of Land. 

The cost of land includes, in addition to the purchase price, all other costs 
necessary to such purchase and borne by the utility, such as the cost of sur- 
veys, examination and registration of title, conveyancer's and notary's fees, 
purchasing agent's commission and fees, or, in case such agent is a regular 
employee of the utility, a proper proportion of his salary and expenses, taxes 
accrued to the date of the transfer of title, liens upon titles, other like ex- 
penses necessary to secure title to or interest in land, and all expenditures, 
not made in connection with the construction of structures, for clearing, grading 
and otherwise putting such land in readiness for use in the public service. 

If a utility purchases land that is already in the public service, it shall 
make an appraisal of the value of such land and account for it as directed in 
account "102. Cost of Fixed Capital Purchased." 

Structures. 

Structures include all buildings, other structures, and improvements on 
land of a permanent character; and all fixtures permanently attached thereto 
and made part thereof, which cannot be removed therefrom without cutting 
into the walls, ceilings or floors, or without in some way impairing the struct- 
ures. Such fixtures include water, steam, and gas pipes; electric wiring; 
elevators, and engines and motors specially provided for operating them; 
furnaces, boilers, and other apparatus specially provided for producing steam 
for such engines and heating structures; electric generators specially provided 
for producing current for lighting structures. In addition structures include 
brick and concrete smokestacks, permanent foundations and settings for ma- 
chinery and apparatus, fences, walks, trestles, drives, grading and other im- 
provements on grounds used in connection with structures and excavations, 
treuchings and refillings done in the construction of structures. 

Specially provided foundations, which are not expected to outlast the ma- 
chinery or other equipment mounted thereon, shall be classed as equipment. 

If the purchase of structures includes any equipment, such equipment shall 
be appraised at structural values, as explained in "102. Cost of Fixed Capital 
Purchased" account, and charged at such values to the appropriate equipment 
account. 

In order that any structure may be classed as a structure used and useful 
in the public service, it must have an expectation of life in such service of 
more than one year from the date of its construction or acquisition by the 
ntilitv. 



45 

Fixed Capital — Definitions and Instructions. 
Cost of Structures. 

If structures are constructed by the utility itself, the cost of such structures 
consists of the actual money cost of labor employed, materials and supplies 
consumed, and expenses incurred by the utility in constructing them. 

If structures are constructed for the utility by a contractor that is affiliated 
with it, the cost of such structures consists of the actual cost of labor employed, 
materials and supplies consumed, and expenses incurred by the affiliated 
contractor in constructing these structures; and all necessary expenses in- 
curred by the utility itself in connection with the construction of such struct- 
ures. If the price paid to the affiliated contractor exceeds the cost incurred 
by him on account of such structures, the utility shall charge the amount of 
the excess to "203. Other Undistributed Fixed Capital" account. 

If structures are constructed for the utility by a contractor that is not affili- 
ated with it, the cost of such structures consists of the actual amount paid to 
such contractor and all necessary expenses incurred by the utility itself in 
connection with the construction of such structures. 

If the utility purchases going or completed structures that are already in 
the public service, it shall make an appraisal of the value of such structures 
and account for them as directed in account "102. Cost of Fixed Capital Pub- 
chased.'' 

If the utility purchases going or completed structures that are not in the 
public service, the cost of such structures shall consist of the actual amount 
paid for them and all necessary expenses incurred by the utility in connection 
with the purchase of them. 

Equipment. 

Equipment includes all tangible fixed property, other than land and struct- 
ures as herein defined, which is either attached to such land or structures by 
its own weight or other means, or is otherwise used in connection with such 
land or structures and can be readily removed therefrom without thereby 
losing its unity and fitness to perform the particular service, or service of 
like character, for which it was acquired by the utility; or without destroying 
or in any way impairing the integrity of the structures with which it is con- 
nected or without otherwise rendering such land or structures unfit to perform 
their special utility functions. Include also in equipment specially provided 
foundations which are not expected to outlast the machinery or other equip- 
ment mounted thereon. 

In order that any item of equipment may be classed as equipment used and 
useful in the public service, it must have an expectation of life in service of 
more than one year from the date of its acquisition by the utility. 

Exclude from equipment accounts hand and other portable tools which are 
liable to be lost or stolen. 
Cost of Equipment. 

The cost of equipment includes, in addition to the actual money purchase 
price thereof, investigation and inspection expenses necessary to such pur- 
chase; expenses of transportation when borne by the utility; all labor em- 
ployed, materials and supplies consumed, and expenses incurred by the utility 
in unloading and placing such equipment in readiness to operate; and like 
expenses incurred in excavating, trenching, refilling, repaving, and otherwise 
restoring to its original condition land in which equipment is located. 

If the utility purchases equipment that is already in the public service, it 
shall make an appraisal of the value of such equipment and account for it as 
directed in account "102. Cost of Fixed Capital Purchased.'' 



46 



TEXT EXPLANATORY OP FIXED CAPITAL ACCOUNTS. 

I. UNDISTRIBUTED FIXED CAPITAL ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of those items of fixed capital, used and useful in the public service, that 
do not pertain especially to any one specific division of fixed capital. 

200. Organization. 

Charge to this account fees paid to governments for the privilege of 
incorporation and all other expenditures incident to the organization of 
the corporation, or other form of utility, and putting it in readiness to 
do business. 

In the charges to this account include counsel fees; fees paid to pro- 
moters, either in cash or in securities at the cash value of such securi- 
ties at the time of the organization of the utility, for their services in 
organizing the utility; the cost of preparing and distributing prospectuses, 
soliciting subscriptions for stock, preparing and issuing certificates of 
stock, procuring the required approval of The Public Service Commission; 
preparing and filing certificates of authorization of increase in capital 
stock and issuing stock thus authorized, filing and preparing certificates 
of amendment to articles of incorporation; any other necessary expense 
incurred in the organization of the utility. 

Exclude from this account discount on bonds and other evidences of 
indebtedness, and expenses incurred in negotiating loans and selling 
bonds or other evidences of indebtedness. 

201. Franchises. 

Charge to this account the actual amount paid to the State, or any 
political subdivision thereof, for the grant to the utility of any franchise 
or right that is necessary for the utility in the conduct of its electric 
operations. If such franchise is acquired by assignment, the charge to 
this account must not exceed the amount actually paid therefor by the 
. utility to the assignor, nor shall it exceed the amount paid to the State, 
or any political subdivision thereof, for such franchise. Charge any 
excess of the amount paid by the utility to the assignor over the amount 
originally paid by such assignor to the State, or any political subdivision 
thereof, to "203. Other Undistributed Fixed Capital" account. 

Exclude from this account annual or more frequent payments to any 
government for any franchise and charge them to "176. Taxes Accrued" 
account or to the appropriate operating expense accounts. Exclude also 
from this account the amount paid for any franchise that has a life of 
not more than one year after the date when it is placed in service or 
in effect and charge it to the appropriate operating expense account or to 
"128. Other Prepaid Accounts" account if paid in advance. 

202. Patent Rights and Licenses. 

Charge to this account the cost of all rights and licenses, which have 
a life of more than one year from the date when placed in service, ac- 
quired by the utility in or under valid patents granted by the United 



47 

Fixed Capital Accounts 

States to inventors for inventions and discoveries which are necessary 
or valuable to the economical conduct of the electric operations of the 
utility. 

203. Other Undistributed Fixed Capital. 

Charge to this account the cost of all other undistributed fixed capital 
not provided for elsewhere. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the kind of each item of fixed 
capital charged to this account, the principal from whom it was ac- 
quired and the agents who represented him; also the term of the life of 
each item, or if it is not known an estimate thereof and the facts upon 
which such estimate was based. 

II. GENERATING SYSTEM PROPERTY ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of land, structures, and equipment, as each of these items of property 
is defined in "Fixed Capital Definitions and Instructions" on pages 44 and 
45 of this classification, used and useful in the public service for the gen- 
eration of electricity by steam, hydraulic or gas power. 

A. STEAM POWER GENERATING PROPERTY ACCOUNTS. 

204. Land. 

Charge to this account the cost of land owned by the utility on which 
are located structures and equipment used in generating electricity by 
steam power. 

205. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by it in generating electricity 
by steam power. 

Exclude from this account the cost of leaseholds which terminate in 
one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 

203. Water Rights. 

Charge to this account the first cost to the utility of acquiring from 
riparian land ouners and other land owners the right to divert from 
streams adjacent to or from the land owned by such riparian and other 
land owners water for use in generating electricity by steam power. 

Exclude from this account the ccst of water rights that terminate m 
one year or less after they become effective. Exclude also rents paid 
periodi: al y for water rights. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the water rights. 
207. Power Plant Structures. 

Charge to this account the cost of constructing all structures, except 
those provided for in "20s. Railroad Sidings and Trestles" ac ount. 
owned by the utiity and used by it in generating electricity by steam 
power. 



48 
Fixed Capital Accounts 

In the charges to this account include the cost of buildings used for 
boiler plant equipment, steam engines and turbines, electric generators 
and accessory electrical equipment; other buildings, and all other kinds 
of structures used in connection with the generation of electricity by 
steam power. 

208. Railboad Sidings and Trestles. 

Charge to this account the cost of all railroad sidings and trestles 
owned by the utility and used by it in connection with its steam power 
plant. 

In the charges to this account include the cost of rails, ties, ballast, 
rail fastenings, frogs, switches, culverts, bridges, turntables, gradings. 
outs and fills, and concrete structures used in connection with its rail- 
road sidings and trestles. 

209. Boiler Plant Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in generating steam power for use in the production of 
electricity. 

In the charges to this account include the cost of such items of equip- 
ment as boilers and furnaces, their foundations and settings, ash pits 
and hoppers, valves, flues, iron and steel smoke stacks, breechings, me- 
chanical stokers and like apparatus, cranes, feed pumps, blower engines, 
water feed piping, injectors, economizers, water heaters, superheaters, 
draft and water regulators, and pump governors, mechanical draft appa- 
ratus, draft gauges, recording and indicating thermometers, measuring 
and weighing devices, steam pipes from the boilers to the engines, steam 
exhaust pipes, boiler water purification equipment, steam traps, drains, 
separators, crushers, and all other equipment used in the boiler plant. 

210. Steam Engines and Turbines. 

Charge to this account the cost of steam engines and turbines, and 
such accessory equipment as throttle or inlet valves and governors, con- 
densers, air and circulating pumps, oiling systems, intakes and dis- 
charges, screen house equipment, and cooling systems. 

Where the electric rotor is mounted on the shaft of the steam engine, 
charge to this account the cost of the shaft and to "212. Other Electric 
Generators" account the cost of the rotor. 

211 . Turbo-Generators. 

Charge to this account the cost of turbo-generators owned by the utility 
and used by it in generating electricity by means of steam power. 

212 . Other Electric Generators. 

Charge to this account the cost of all electric generating equipment 
other than turbo-generators owned by the utility and used by it in gen- 
erating electricity by means of steam power. 

In the charges to this account include the cost of such items of equip- 
ment as generators, rotaries, motor generator sets, exciters, etc., when 
not installed in connection with the transmission system. 

Where the electric rotor is mounted on the shaft of the steam engine, 
charge to this account the cost of the rotor and to "210. Steam Engines 
and Turbines" account the cost of the shaft. 



49 

Fixed Capital Accounts 

Exclude from this account and charge to "215. Othee Power Plant 
Equipment"' account the cost of belts, countershafts, and all other appa- 
ratus for transmitting power from the prime movers to the electric gen- 
erators. 

213. Other Electbic Equipment. 

Charge to this account the cost of all other electric equipment owned 
by the utility and used in its steam power plant. 

In the charges to this account include the cost of such items of equip- 
ment as bus-bars, regulators, station switchboards and equipment such 
as circuit breakers, switches, ammeters, voltmeters, etc. Include also the 
cost of such high-tension transmission equipment at the electric generat- 
ing station as high-tension bus-bars, high-tension switchboards, high-ten- 
sion switches, high-tension current transformers, high-tension lightning 
arresters, high-tension potential transformers, high-tension reactive coils, 
high-tension choke coils, high-tension grounding devices and resistances, 
high-tension raising and lowering transformers, etc. 

214. Coal Storage and Weighing Equipment. 

Charge to this account the cost of all equipment owned by the utility 
and used by it for storing, piling, weighing, and unloading coal for use 
in its steam power plant. 

215. Othee Powee Plant Equipment. 

Charge to this account the cost of all equipment, not provided for else- 
where, owned by the utility and used by it in its steam power plant. 

In the charges to this account include the cost of such items of equip- 
ment as the crane hoist in the engine room, waste and oil saving appa- 
ratus, drip and sump pumps, fire and water service pumps, air com- 
pressors, belting, pulleys, hangers, countershafts, and like appartus for 
transmitting power from the prime movers to the electric generators. 

B. HYDRAULIC POWER GENERATING PROPERTY ACCOUNTS. 

216. Land. 

Charge to this account the cost of land owned by the utility on which 
are located structures and equipment used in generating electricity by 
hydraulic power. 

Charge also to this account the cost of land acquired by the utility for 
the purpose of making water available for such use. 

217. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by it in generating electricity 
by hydraulic power. 

Exclude from this account the cost of leaseholds which terminate in 
one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 



50 
Fixed Capital Accounts 

218. Water Power Rights. 

Charge to this account the first cost to the utility of acquiring from 
riparian land owners and other land owners the right to divert from 
streams adjacent to or from the land owned by such riparian and other 
land owners water for use in generating electricity by hydraulic power. 

Charge also to this account the first cost to the utility of acquiring 
other rights for the purpose of making water available for such use. 

Exclude from this account the cost of water power rights that term- 
inate in one year or less after they become effective. Exclude also rents 
paid periodically for water power rights. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the water power rights or 
other rights. 

219. Rights of Way. 

Charge to this account the first cost of all interests in land not owned 
•by the utility, which do not terminate until more than one year after they 
become effective and which are acquired by it to locate thereon canals, 
flumes, or pipe lines for conveying water for use in generating electricity 
by hydraulic~power. 

In this classification this account represents interests in land and if 
the rights charged hereto are limited in life should be amortized during 
the lives of the rights. 

220. Dams, Reservoirs and Water Conduits. 

Charge to this account the cost of constructing structures owned by 
the utility and used by it in collecting, storing, and conveying water to 
the headgate of the turbine or water wheel for use in generating elec- 
tricity by hydraulic power. 

In the charges to this account include the cost of such structures as 
dams, reservoirs, canals, aqueducts, pipe lines and other forms of water 
conduits, wasteways, sluices, forebays, grids, walls, fences, etc., for pro- 
tecting reservoirs and water conduits, and all trestles, viaducts, and 
bridges appurtenant to such reservoirs and water conduits. Include also 
the cost of the wasteways from the outlet of the draft tube of the turbine 
to the point of final discharge, and the cost of gates, valves, and like 
accessories of such dams, reservoirs, and water conduits. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the separate cost of dams, reser- 
voirs, and water conduits. 

221. Power Plant Structures. 

Charge to this account the cost of constructing all structures, except 
those provided for in "220. Dams, Reservoirs and Water Conduits" and 
"222. Railroad Sidings and Trestles" accounts, owned by the utility and 
used by it in generating electricity by hydraulic power. 

In the charges to this account include the cost of buildings used for 
hydraulic equipment, turbines and water wheels, electric generators and 
accessory electrical equipment; other buildings and all other kinds of 
structures used in connection with the generation of electricity by hy- 
draulic power. 



51 

Fixed Capital Accounts 

2L2. Railroad Sidings and Trestles. 

Charge to this account the cost of all railroad sidings and trestles 
owned by the utility and used by it in connection with its hydraulic 
power plant. 

In the charges to this account include the cost of rails, ties, ballast, 
rail fastenings, frogs, switches, culverts, bridges, turntables, gradings, 
cuts and fills, and concrete structures used in connection with its rail- 
road sidings and trestles. 



Turbines and Water Wheels. 

Charge to this account the cost of turbines and water wheels owned 
by the utility and used by it in generating electricity by hydraulie power. 

The turbines include the governors and all other appurtenant appa- 
ratus attached to them from and inclusive of the headgates and governors 
to, but exclusive of, the wasteways. 

Where the electric rotor is mounted on the shaft of the turbine, charge 
to this account the cost of the shaft and to ''224. Electric Generators" 
account the cost of the rotor. 



224. Electric Generators. 

Charge to this account the cost of all electric generating equipment 
owned by the utility and used by it in generating electricity by means 
of hydraulic power. 

In the charges to this account include the cost of such items of equip- 
ment as generators, rotaries, motor generator sets, exciters, etc., when 
not installed in connection with the transmission system. 

Where the electric rotor is mounted on the shaft of the turbine, charge 
to this account the cost of the rotor and to "223. Turbines and Water 
Wheels" account the cost of the shaft. 

Exclude from this account and charge to "226. Other Power Plant 
Equipment" account the cost of belts, countershafts, and other apparatus 
for transmitting power from the prime movers to the electric generators. 



225 . Other Electric Equipment. 

Charge to this account the cost of all other electric equipment owned 
by the utility and used in its hydraulic power plant. 

In the charges to this account include the cost of such items of equip- 
ment as bus-bars, regulators, station switchboards and equipment such 
as circuit breakers, switches, ammeters, voltmeters, etc. Include also the 
cost of such high-tension transmission equipment at the electric generat- 
ing station as high-tension bus-bars, high-tension switchboards, high-ten- 
sion switches, high-tension current transformers, high-tension lightning 
arrestors, high-tension potential transformers, high-tension reactive coils, 
high-tension choke coils, high-tension grounding devices and resistances, 
high-tension raising and lowering transformers, etc. 



52 

Fixed Capital Accounts 

226. Other Power Plant Equipment. 

Charge to this account the cost of all equipment, not provided for else- 
where, owned by the utility and used by it in its hydraulic power plant. 

In the charges to this account include the cost of such items of equip- 
ment as the crane hoist in the engine room, waste and oil saving appa- 
ratus, drip and sump pumps, fire and water service pumps, air com- 
pressors, belting, pulleys, hangers, countershafts, and like apparatus for 
transmitting power from the prime mover to the electric generators. 

C. GAS POWER GENERATING PROPERTY ACCOUNTS. 

227. Land. 

Charge to this account the cost of land owned by the utility on which 
are located structures and equipment used in generating electricity by 
gas power. 

228. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by it in generating electricity 
by gas power. 

Exclude from this account the cost of leaseholds which terminate in 
one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 

229. Power Plant Structures. 

Charge to this account the cost of constructing all structures, except 
those provided for in "230. Railroad Sidings and Trestles" account, 
owned by the utility and used by it in generating electricity by gas 
power. 

In the charges to this account include the cost of buildings used for 
gas producer plant equipment, gas engines, electric generators and acces- 
sory electric equipment; other buildings, and all other kinds of 
structures used in connection with the generation of electricity by gas 
power. 

230. Railroad Sidings and Trestles. 

Charge to this account the cost of all railroad sidings and trestles 
owned by the utility and used by it in connection with its gas power 
plant. 

In the charges to this account include the cost of rails, ties, ballast, 
rail fastenings, frogs, switches, culverts, bridges, turntables, gradings, 
cuts and fills, and concrete structures used in connection with its rail- 
road sidings and trestles. 

231. Gas Producer Plant Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in the production of gas for power purposes in the generation 
of electricity. 



53 

Fixed Capital Accounts 

In the charges to this account include the cost of such items of equip- 
ment as producers, economizers, regenerators, vaporizers, steam injectors, 
scrubbers, exhauster outfits, seals, specially provided boilers and pumps, 
flues and piping, blower engines, pipes for conducting gas from the pro- 
ducers to the holders and gas engines, holders, exhaust pipe from gas 
engines, etc. 

232. Gas Engines. * 

Charge to this account the cost of gas engines and such accessory 
equipment as inlet valves and governors, ignition and starting apparatus, 
air and exhaust piping, oiling system, and like equipment owned by the 
utility and used by it in generating electricity by gas power. 

Exclude from this account the cost of pipe leading from the gas holder. 

Where the electric rotor is mounted on the shaft of the gas engine, 
charge to this account the cost of the shaft and to "233. Electric Gen- 
erators" account the cost of the rotor. 

233. Electric Generators. 

Charge to this account the cost of all electric generating equipment 
owned by the utility and used by it in generating electricity by means 
of gas power. 

In the charges to this account include the cost of such items of equip- 
ment as generators, rotaries, motor generator sets, exciters, etc., when 
not installed in connection with the transmission system. 

Where the electric rotor is mounted on the shaft of the gas engine, 
charge to this account the cost of the rotor and to "232. Gas Engines" 
account the cost of the shaft. 

Exclude from this account and charge to "238. Other Power Plant 
Equipment" account the cost of belts, countershafts, and all other appa- 
ratus for transmitting power from the prime movers to the electric gen- 
erators. 

234. Other Electric Equepment. 

Charge to this account the cost of all other electric equipment owned 
by the utility and used in its gas power plant. 

In the charges to this account include the cost of such items of equip- 
ment as bus-bars, regulators, station switchboards and equipment such 
as circuit breakers, switches, ammeters, voltmeters, etc. Include also 
the cost of such high-tension transmission equipment at the electric gen- 
erating station as high-tension bus-bars, high-tension switchboards, high- 
tension switches, high-tension current transformers, high-tension light- 
ning arresters, high-tension potential transformers, high-tension reactive 
coils, high-tension choke coils, high-tension grounding devices and resist- 
ances, high-tension raising and lowering transformers, etc. 

235. Coal Storage and Weighing Equipment. 

Charge to this account the cost of all equipment owned by the utility 
and used by it for storing, piling, weighing, and unloading coal for use in 
its gas power plant. 



54 

Fixed Capital Accounts 

236. Other Power Plant Equipment. 

Charge to this account the cost of all equipment, not provided for 
elsewhere, owned by the utility and used by it in its gas power plant. 
In the charges to this account include the cost of such items or equip- 
ment as the crane hoist in the engine room, waste and oil saving appa- 
ratus, drip and sump pumps, fire and water service pumps, air compres- 
sors; belting, pulleys, hangers, countershafts, and like apparatus for 
% transmitting power from the prime movers to the electric generators. 

III. TRANSMISSION SYSTEM PROPERTY ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of land structures, and equipment, as each of these items of property 
is defined in "Fixed Capital Definitions and Instructions" on pages 44 and 
45 of this classification, used and useful in the public service for the trans- 
mission of electricity from the electric generating station to the sub- 
stations or transformer stations. 

237. Land. 

Charge to this account the cost of land owned by the utility on which 
are located the structures and equipment of its substations and trans- 
former stations. 

238. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by it in transmitting elec- 
tricity from the generating station to its substations or transformer 
stations. 

Exclude from this account the cost of leaseholds which terminate in 
one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 

239. Rights of Way. 

Charge to this account the first cost of all interests in land not owned 
by the utility, which do not terminate until more than one year after 
they become effective and which are acquired by it to locate thereon the 
poles and fixtures, overhead conductors, underground conduits and con- 
ductors, and telephone lines of its transmission system. 

In this classification this account represents interests in land and if 
the rights charged hereto are limited in life should be amortized during 
the lives of the rights. 

240. Transmission System Structures. 

Charge to this account the cost of constructing all buildings and other 
forms of structures owned by the utility and used by it for substation 
and transformer station purposes. 



55 

Fixed Capital Accounts 

241. Substation Equipment. 

Charge to this account the cost of all equipment owned by the utility 
and used by it in its substations, transformer stations, or plates that 
are immediately adjacent thereto and serve as complementary parts of 
the substations or transformer stations. 

In the charges to this account include the cost of such items of equip- 
ment as transformers, wiring, switchboards, instruments, terminal boards, 
and all other apparatus permanently assigned to the substations or trans- 
former stations but not affixed to the structures thereof. 



242. Poles and Fixtures. 

Charge to this account the cost of poles and fixtures owned by the 
utility and used by it in its transmission system. 

In the charges to this account include the cost of such items of equip- 
ment as poles, stubs, towers, roof horses, messenger wires, suspension 
cables, safety cradle wires; cross arms, pins, insulators, braces, brackets, 
and other pole fixtures, pole line guys, wire line guys, and other sup- 
ports for holding poles, towers, wire lines, etc., in position. 

243. Overhead Conductors. 

Charge to this account the cost of all overhead equipment owned by 
the utility and used by it in conducting electricity from the generating 
station or point of purchase to the substations. 

In the charges to this account include the cost of such items of equip- 
ment as cables, wires, insulators and insulating material, main con- 
ductors and feeders and all other equipment appurtenant to the overhead 
conductors. 

244. Overhead Telephone System. 

Charge to this account the cost of constructing overhead telephone 
lines owned by the utility and used by it in connection with its trans- 
mission system. 

In the charges to this account include the cost of poles, cables, wires, 
booths and instruments, and all other equipment permanently assigned 
to such telephone lines. 

245. Underground Conduits. 

Charge to this account the cost of conduits owned by the utility and 
used by it for containing the underground electric wires or cables from 
the generating station or point of purchase to the substation. 

In the charges to this account include the cost of manholes, ducts and 
pipes, sewer connections, sewer traps, and like accessories. 

246. Underground Conductors. 

Charge to this account the cost of all underground equipment owned 
by the utility and used by it in conducting electricity from the generating 
station or point of purchase to the substations. 



56 

Fixed Capital Accounts 

In the charges to this account include the cost of such items of equip- 
ment as cables, wires, insulators and insulating material, and all other 
equipment appurtenant to the underground conductors. 



247. Underground Telephone System. 

Charge to this account the cost of constructing underground telephone 
lines owned by the utility and used by it in connection with its trans- 
mission system. 

In the charges to this account include the cost of conduits, cables, 
wires, booths and instruments, and all other equipment permanently 
assigned to such telephone lines. 



IV. STORAGE SYSTEM PROPERTY ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of land, structures, and equipment, as each of these items of property 
is denned in "Fixed Capital Definitions and Instructions" on pages 44 and 
45 of this classification, used and useful in the public service for storing 
electricity. 



248. Land. 

Charge to this account the cost of land owned by the utility on which 
are located structures and equipment used for the storage of electricity. 



249. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by it for storing electricity. 

Exclude from this account the cost of leaseholds which terminate 
in one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 



250. Storage Battery Structures. 

Charge to this account the cost of structures owned by the utility and 
used by it in connection with the storage of electricity. 

251. Storage Battery Equipment. 

Charge to this account the cost of all equipment owned by the utility 
and used by it for storing electricity. 

In the charges to this account include the cost of the battery elements 
and accessory apparatus such as tanks, specially constructed rigging 
apparatus, boosters, compensators, and all other equipment necessary to 
the operation of the storage batteries. 



57 

Fixed Capital Accounts 

V. DISTRIBUTION SYSTEM PROPERTY ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of land, structures, and equipment, as each of these items of property 
is denned in "Fixed Capital Definitions and Instructions" on pages 44 and 
45 of this classification, used and useful in the public service for the distri- 
bution of electricity from the generating station or point of purchase, 
substation or transformer station to consumers. 



252. Land. 



Charge to this account the cost of land owned by the utility on which 
are located the structures and equipment of its distribution system. 



253. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by it in distributing elec- 
tricity from the generating station or point of purchase, substations or 
transformer stations to its consumers. 

Exclude from this account the cost of leaseholds which terminate in 
one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 

254. Rights of Way. 

Charge to this account the first cost of all interests in land not owned 
by the utility, which do not terminate until more than one year after 
they become effective and which are acquired by it to locate thereon 
the poles and fixture, overhead conductors, underground conduits and 
conductors, and telephone lines of its distribution system. 

In this classification this account represents interests in land and if 
the rights charged hereto are limited in life should be amortized during 
the lives of the rights. 

255. Distribution System Structures. 

Charge to this account the cost of constructing all buildings and other 
forms of structures owned by the utility and used by it in connection 
with its distribution system. 



256. Poles and Fixtures. 

Charge to this account the cost of poles and fixtures owned by the 
utility and used by it in its distribution system. 

In the charges to this account include the cost of such items of equip- 
ment as poles, stubs, towers, roof horses, messenger wires, suspension 
cables, safety cradle wires, cross arms, pins, insulators, braces, brackets, 
and all other pole fixtures, pole line guys, wire line guys, and other 
supports for holding poles, towers, wire lines, etc., in position. 



58 

Fixed Capital Accounts 



257. Overhead Conductor 



Charge to this account the cost of all overhead equipment owned by 
the utility and used by it in conducting electricity from the generating 
station or point of purchase, substation or transformer station to its 
service lines. 

In the charges to this account include the cost of such items of equip- 
ment as cables, wires, insulators and insulating material, main conductors 
and feeders, and all other equipment appurtenant to the overhead con- 
ductors. 

25S. Overhead Transformers. 

Charge to this account the cost of all overhead transformers and 
devices owned by the utility and used in its distribution system. Charge 
also to this account the cost of the original testing of transformers before 
their first installation. 

259. Overhead Transformer Installations. 

Charge to this account the cost of labor employed, materials used, and 
expenses incurred by the utility in connection with the original ins:alla- 
tion of each overhead transformer used in its distribution system. 

Exclude from this account the cost of replacing transformers or re- 
moving them to and installing them in other locations. 

200. Overhead Services. 

Charge to this account the cost of all overhead equipment owned by 
the utility and used by it in conducting electricity from its distribution 
maius to its electric apparatus and appliances in the possession of con- 
sumers. 

In the charges to this account include the cost of such items of equip- 
ment as poles and fixtures, conductors, main cutout svitches, and all 
other equipment appurtenant to the overhead services. 

2:1. Underground Conduits. 

Charge to this account the cost of conduits owned by the utility and 
used by it for containing the underground electric wires or cables from 
the generating station or point of purchase, substation or transformer 
station to its service lines. 

In the charges to this account include the cost of manholes, ducts and 
pipes, sewer connections, sewer traps, and like accessories. 

202. Underground Conductors. 

Charge to this account the cost of all underground equipment owned 
by the utility and used by it in conducting electricity from the generat- 
ing station or point of purchase, substation or transformer station to its 
service lines. 

In tbe charges to this account include the cost of such items of equip- 
ment as cables and their accessories, junction boxes and all other equip- 
ment appurtenant to the underground conductors. 



59 

Fixed Capital Accounts 

263. Underground Transformers. 

Charge to this account the cost of all underground transformers and 
devices owned by the utility and used by it in its distribution system. 
Charge also to this account the cost of the original testing of trans- 
formers before their first installation. 

2b'4. Underground Transformer Installations. 

Charge to this account the cost of labor employed, materials used, and 
expenses incurred by the utility in connection with the original installa- 
tion of each underground transformer used in its distribution system. 

Exclude from this account the cost of replacing transformers or re- 
moving them and installing them in other locations. 

265. Underground Services. 

Charge to this account the cost of all underground equipment owned 
by the utility and used by it in conducting electricity from its distribu- 
tion mains to its electric apparatus and appliances in possession of con- 
sumers. 

In the charges to this account include the cost of such items of equip- 
ment as conductors, ducts, main cutout switches, and all other equip- 
ment appurtenant to the underground services. 

266. Meters. 

Charge to this account the cost of all meters owned by the utility and 
used by it in determining the quantity of electricity sold to its con- 
sumers. Charge also to this account the cost of the original testing of 
meters before their first installation. 

267. Meter Installations. 

Charge to this account the cost of labor employed, materials used, and- 
expenses incurred by the utility in connection with the original installa- 
tion of meters. 

Exclude from this account the cost of replacing meters or removing 
them to and installing them in other locations. 



VI. UTILIZATION SYSTEM PROPERTY ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of equipment, as this item of property is denned in "Fixed Capital Defi- 
nitions and Instructions" on pages 44 and 45 of this classification, used 
and useful in the utilization of electricity. 

268. Commercial Arc System. 

Charge to this account the cost of all arc lighting equipment, except 
that used for lighting municipal and private streets, owned, operated, 
and maintained by the utility and used by it for supplying light to its 
consumers. 



60 

Fixed Capital Accounts 

In the charges to this account include the cost of arc lamps, lamp 
fixtures, and all other equipment used in connection with commercial are 
lamps. 

269. Commercial Incandescent System. 

Charge to this account the cost of all incandescent lighting equipment, 
except that used for lighting municipal and private streets, owned, 
operated, and maintained by the utility and used by it for supplying 
light to its consumers. 

In the charges to this account include the cost of incandescent lamps, 
lamp fixtures, and all other equipment used in connection with commer- 
cial incandescent lamps. 

Exclude from this account and charge to "480. Commercial Incandes- 
cent System Supplies and Expenses" account the cost of those incan- 
descent lamps that have an expectancy of life of one year or less after 
their installation. 

270. Private Street Arc System. 

Charge to this account the cost of all arc lighting equipment owned, 
operated, and maintained by the utility and used by it exclusively for 
lighting private streets. 

In the charges to this account include the cost of arc lamps, lamp 
fixtures, conduits, poles, cross arms, pins, braces, insulators, ropes, pul- 
leys, weights, hangers, outriggers, cutojits, overhead and underground 
wires, and like equipment used exclusively in connection with the light- 
ing of private streets by means of arc lamps. 

271. Private Street Incandescent System. 

Charge to this account the cost of all incandescent lighting equipment 
owned, operated, and maintained by the utility and used by it exclusively 
for lighting private streets. ■ 

In the charges to this account include the cost of incandescent lamps, 
lamp fixtures, conduits, poles, cross arms, pins, braces, insulators, over- 
head and underground wires, and like equipment used exclusively in 
connection with the lighting of private streets by means of incandescent 
lamps. 

Exclude from this account and charge to "478. Private Street Incan- 
descent System Supplies and Expenses" account the cost of those incan- 
descent lamps that have an expectancy of life of one year or less after 
their installation. 

272. Municipal Street Arc System. 

Charge to this account the cost of all street arc lighting equipment 
owned, operated, and maintained by the utility and used by it exclusively 
for lighting public streets. 

In the charges to this account include the cost of arc lamps, lamp 
fixtures, conduits, poles, cross arms, pins, braces, insulators, ropes, pul- 
leys, weights, hangers, outriggers, cutouts, overhead and underground 
wires, and like equipment used exclusively in connection with the light- 
ing of public streets by means of arc lamps. 



61 

Fixed Capital Accounts 

The term municipal street as used herein embraces streets, alleys, 
bridges, viaducts, parks, commons, etc. 

273. Municipal Street Incandescent System. 

Charge to this account the cost of all street incandescent lighting 
equipment owned, operated, and maintained by the utility and used by 
it exclusively in supplying light for public streets. 

In the charges to this account include the cost of incandescent lamps, 
lamp fixtures, conduits, poles, cross arms, pins, braces, insulators, over- 
head and underground wires, and like equipment used exclusively in 
connection with the lighting of public street by means of incandescent 
lamps. 

The term municipal street as used herein embraces streets, alleys, 
bridges, viaducts, parks, commons, etc. 

274. Other Utilization Equipment. 

Charge to this account the cost of all other equipment owned, operated, 
and maintained by the utility and installed by it on the premises of 
consumers for the purpose of supplying them with electricity. Charge 
also to this account the cost of the original installation of each item of 
equipment carried herein. 

In the charges to this account include the cost of such items of equip- 
ment as motor sets for theatre lighting, amusement parks, etc.; motors, 
fans, electric signs, etc. 

Exclude from this account the cost of replacing such items of equip- 
ment and removing them to and installing them in other locations. 



VII. GENERAL PROPERTY ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the cost 
of land, structures, and equipment, as each of these items of property 
is defined in "Fixed Capital Definitions and Instructions" on pages 44 and 
45 of this classification, used and useful in the public service and employed 
by the utility in its electric operations but not used exclusively in any 
one functional operation. 

275. General Office Land. 

Charge to this account the cost of land owned by the utility on which 
are located its general office structures and equipment. 

276. Other General Land. 

Charge to this account the cost of general land, except that provided 
for in "275. General Office Land" account, owned by the utility and used 
by it in the conduct of its electric operations. 

In the charges to this account include the cost of land on which are 
located structures and equipment used for shop, store, stable, garage, 
laboratory, and other general purposes. 



62 

Fixed Capital Accounts 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the separate cost of land used 
for each such general purpose. 

277. Leaseholds. 

Charge to this account the first cost to the utility of acquiring lease- 
holds of land, structures, or equipment used by the utility for general 
purposes in the conduct of its electric operations. 

Exclude from this account the cost of leaseholds which terminate in 
one year or less after they become effective. Exclude also rents paid 
periodically for rights obtained under leases. 

In this classification this account represents interests in land and as 
such should be amortized during the lives of the leaseholds. 



27S. General Office Structures. 

Charge to this account the cost of buildings owned by the utility and 
used by it for general office purposes. 

279. Other General Structures. 

Charge to this account the cost of general structures, except those 
provided for in "278. General Office Structures" account, owned by the 
utility and used by it in the conduct of its electric operations. 

In the charges to this account include the cost of structures used for 
shop, store, stable, garage, laboratory, and other general purposes. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the separate cost of structures 
used for each such general purpose. 



280. General Office Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in its general offices. 

In the charges to this account include the cost of desks, chairs, tables, 
filing cases, book cases and racks, movable safes, typewriters, adding and 
calculating machines, addressographs, drafting tables and instruments, 
engineering instruments, and like appliances used in connection with the 
general office. 



281. General Store Equipment, 

Charge to this account the cost of equipment owned by the utility and 
used by it in its general stores. 

In the charges to this account include the cost of movable counters and 
shelves, carts, barrows, trucks,- derricks, cranes, hoists, other loading and 
unloading machinery, and all other apparatus and appliances used in 
storing and handling materials and supplies. 

Exclude from this account the cost of coal handling equipment. 



Fixed Capital Accounts 

2S2. General Shop Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in its general shops. 

In the charges to this account include the cost of furnaces, boilers, gas 
producers, engines, electric generators, and other power apparatus spec- 
ially provided for operating general shop machinery; also machine tools, 
cranes, hoists, shafting, belting, smithing equipment other than that 
used for shoeing horses and repairing vehicles, and all other appliances 
used in the general shops. 

Exclude from this account hand and other small tools which are liab.e 
to be lost or stolen. 



General Stable Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in its general stables. 

In the charges to this account include the cost of horses, harness, 
drays and wagons, equipment for shoeing horses and repairing harness 
and vehicles, and all other appliances used in the general stables. 



General Garage Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in its general garages. 

In the charges to this account include the cost of automobiles, bicycles, 
motorcycles and accessories, and all other appliances used in the general 
garages. 



General Laboratory Equipment. 

Charge to this account the cost of equipment owned by the utility and 
used by it in its general laboratory. 

In the charges to this account include the cost of testing apparatus and 
laboratory appliances not provided for elsewhere. 

Exclude from this account the cost of testing instruments permanently 
assigned to generating stations, substations, etc. 



286. General Tools and Implements. 

Charge to this account the cost of tools other than hand tools, and 
implements, not provided for elsewhere, owned by the utility and used by 
it in the conduct of its electric operations. 



287. Other General Equipment. 

Charge to this account the cost of general equipment, not provided for 
elsewhere, owned by the utility and used by it in the conduct of its elec- 
tric operations. 



64 

Fixed Capital Accounts 

VIII. UNDISTRIBUTED CONSTRUCTION EXPENDI- 
TURE ACCOUNTS. 

Charge to the appropriate accounts listed under this caption the amount 
of those expenses therein described which are incurred by the utility 
during the period of the construction of its electric system, or any part 
thereof, and which cannot be satisfactorily assigned by it to the specific 
fixed capital accounts in which it is required to record the items of fixed 
capital acquired by it after December 31, 191S. 

2SS. Engineering and Superintendence Dubing Construction. 

Charge to this account expenditures for services and expenses of engi- 
neers, draftsmen, and superintendents employed on construction work 
and work preliminary thereto. 

2S9. General Officers' and Clerks' Salaries During Construction. 

Charge to this account the salaries of executive and general officers, 
and general office clerks, that accrue during the period of construction. 
If the utility is already operating an electric system, charge to this ac- 
count only that proportion of such salaries, that is based upon the time 
which such officers and clerks actually spend in new construction. 

290. General Officers' and Clerks' Expenses During Construction. 

Charge to this account the traveling and all other necessary expenses 
incurred for the benefit of the utility by its general officers and general 
office clerks during the period of construction. If the utility is already 
operating an electric system, charge to this account only those expenses 
that are incurred while such officers and clerks are actually engaged 
on construction work. 



291. Office Supplies and Expenses During Construction. 

Charge to this account the cost of all office supplies used and expenses 
incurred by the utility during the period of the construction of its electric 
system or any part thereof. 

In the charges to this account include the cost of stationery, printing, 
blanks, record books, etc., used in connection with construction work and 
such expenses as messenger and janitor services, rent, water, light, heat, 
postage, telephone, telegrams, exchange on remittances and like expenses 
incurred in construction work. 



292. Law Expenditures During Construction. 

Charge to this account all law expenditures incurred during the period 
of construction. 

In the charges to this account include such items as pay and expenses 
of counsel, solicitors and attorneys; their clerks and attendants, and the 
expenses of their offices, if employed exclusively by the utility; cost of 
printing briefs, legal forms, testimony, reports, etc.; payments to arbi- 



66 

Fixed Capital Accounts 

trators upon disputed questions; payments of special fees, notarial fees, 
and witness fees not elsewhere provided for; expenses connected with 
taking depositions, and court costs and expenses. 

Exclude from this account and charge to "200. Organization" account, 
law expenses incurred in the organization of the utility. 

Exclude also from this account and charge to "293. Injuries and Dam- 
ages During Construction" account law expenses incurred as the result 
of injuries and damages caused directly in connection with the construc- 
tion of the electric system. 

293. Injuries and Damages During Construction. 

Charge to this account the amounts of all awards of courts or other 
lawful authority, such as workmen's compensation boards, etc., all allow- 
ances by the utility itself for damages to or destruction of property other 
than that owned by the utility and for injuries and deaths of employees 
and other persons, when such damages or destruction of property and 
injuries or deaths are caused directly in connection with the construction 
of the electric system. Include also in this account such items of ex- 
pense as contributions to hospitals, transportation of injured persons, 
fees of physicians and surgeons, or, if regularly employed by the utility, 
a proportion of their salaries and expenses, nurse and hospital charges, 
cost of medical and surgical supplies, and expenditures for funeral and 
burial service. Charge also hereto salaries of claim agents and adjusters 
of the utility, and their assistants, while engaged in settling damage, 
injury, or death claims which result from construction, the compensation 
of the solicitor or counsel, while engaged in attending to law suits which 
develop from such claims, and all court costs connected therewith and 
•paid by the utility. 

294. Insurance During Construction. 

Charge to this account the amount of all premiums paid to insurance 
companies for fire, casualty, boiler, fidelity and other insurance to cover 
risks during the period of construction of the electric system. 

295. Taxes During Construction. 

Charge to this account all taxes and assessments applicable to the 
period of construction that are levied and paid on property that belongs 
to the utility and is to be used in the conduct of its electric operations. 

Exclude from this account and charge to the account to which the 
property benefited was charged all taxes assessed for street and other 
improvements such as grading, sewering, curbing, guttering, and like 
improvements. 

296. Interest During Construction. 

Charge to this account the interest accrued during the period of con- 
struction, upon all moneys and claims payable upon demand, which are 
acquired by the utility for use in connection with the construction of its 
electric system. 



Fixed Capital Accounts 

In case the utility incurs discount and expense in connection with debt 
which it issues for construction purposes, it may charge to this account 
that proportion of the discount and expense which the period prior to the 
completion of such construction bears to the entire life of the debt. 

Interest receivable on such moneys and claims shall be credited to this 
account. 

Discounts received through the prompt payment of bills for materials 
and supplies used in construction shall be credited to this account if they 
cannot be assigned to the particular items of materials and supplies to 
which they apply. 



297. Other Expenditures Duping Construction. 

Charge to this account all undistributed expenditures, not provided 
for elsewhere, incurred by the utility during the period of construction. 



67 



INCOME ACCOUNTS. 
DEFINITIONS AND INSTRUCTIONS. 

Income Accounts. 

The income accounts of an electric utility are those in which it shall record 
for each fiscal period the total amount of money that it is entitled to receive 
for electric services rendered, the returns accrued upon its investments, the 
accrued cost of electric services rendered by it, the losses sustained by it that 
are applicable to each fiscal period, the amounts accrued for taxes and for use 
of moneys and properties of others, and the amount of all other disbursements 
or obligations incurred by it that affect the amounts so received or accrued. 

In this classification income accounts consist of the following principal 
divisions : 

I. Opebating Revenue Accounts 
II. Opebating Expense Accounts 

III. Non Opebating Revenue Accounts 

IV. Non Opebating Expense Accounts 
V. Gboss Income Deduction Accounts 

VI. Net Income ob Loss Account 
VII. Net Income Appeopbiation Accounts 

Opebating Revenue Accounts. 

The operating revenue accounts of an electric utility are those in which it 
shall record for each fiscal period the amounts of money which it receives or 
becomes entitled to receive for sales of electricity. 

Opebating Expense Accounts. 

The operating expense accounts of an electric utility are those in which it 
shall record for each fiscal period the expenses of operating its electric system, 
the expenses of maintaining its property used in its electric operations, the 
expenses of collecting its electric revenues, the expenses of accounting for 
its electric transactions, the general and supervisory expenses connected with 
its electric operations, and all other expenses incident to its operating revenues. 

In this classification operating expenses consist of two main divisions namely 
operation and maintenance. 

Operation means the use of the electric properties. Its cost includes the 
cost of labor employed, materials and supplies consumed, and expenses in- 
curred in generating, transmitting, storing, and distributing electricity. This 
cost also includes administrative and general labor, materials and supplies, 
and expenses. 

Maintenance means the upkeep of the electric properties. Its cost includes 
the cost of labor employed, materials and supplies consumed, and expenses 
incurred in making repairs to the structures and equipment of the electric 
system. 

Repairs consist of those changes to the utility's structures and equipment 
used in its electric operations which are made for the purpose of keeping 
them in an efficient operating condition. They are changes which affect the 
current operation of such structures and equipment rather than their value. 
They include the replacement of minor parts, rearrangements and changes in 
the location of equipment other than consumers service equipment, and all 
other alterations that do not amount to substantial changes of identity in 
such structures and equipment. Those changes which result in the complete 



Income — Definitions and Instructions 

replacement of any structure or unit of equipment are not repairs and are 
proper charges to the appropriate fixed capital accounts after the cost of the 
structure or equipment replaced has been credited thereto. 

Cost as used in connection with any operating expense account means cash 
or money cost. 

Labor means human service of any character. 

Cost of labor means not only wages paid for manual labor, but also salaries 
and fees paid to persons engaged in clerical, engineering, and supervisory 
occupations. 

Expenses mean those expenditures that are incurred and are chargeable 
to operating expense accounts and which are neither labor nor materials and 
supplies. 

Non Operating Revenue Accounts. 

The non operating revenue accounts of an electric utility are those in which 
it shall record for each fiscal period the amounts of money which it receives 
or becomes entitled to receive either from any service which it renders other 
than that of supplying electricity to its consumers, or as a return upon any 
of its property which is used by others, or as a return upon any interest that 
it has in the property of others. 

Non Operating Expense Accounts. 

The non operating expense accounts of an electric utility are those in which 
it shall record for each fiscal period the expenses incurred by it in rendering 
services other than supplying electricity to its consumers and all other ex- 
penses incurred by it in procuring its various kinds of non operating revenues. 

Operating Income or Loss. 

The operating income of an electric utility for any fiscal period is the excess 
of the sum of the credit balances in its various operating revenue accounts 
over the sum of the debit balances in its various operating expense accounts. 
The operating loss is the reverse excess. 

Non Operating Income or Loss. 

The non operating income of an electric utility for any fiscal period is the 
excess of the sum of the credit balances in its various non operating revenue 
accounts over the sum of the debit balances in its various non operating 
expense accounts. The non operating loss is the reverse excess. 

Gross Income. 

The gross income of an electric utility for any fiscal period is the sum of 
its operating and non operating incomes as each of these is defined in this 
classification. 

Net Income or Loss. 

The net income of an electric utility for any fiscal period is the excess of 
its gross income, as herein defined, over the sum of the balances in those 
accounts which are listed herein under the caption "V. Gross Income Deduc- 
tion Accounts". The net loss is the reverse excess. 

Accounts Chargeable in Electric Sales. 

In its sales of electricity the utility shall charge to either "171. Service 
Billed in Advance" account or "117. Accounts Receivable from Consumers" 
account, according as such electricity is paid for in advance of or subsequent 
to its consumption, the amount that is credited to each operating revenue 
account. 



69 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

I. OPERATING REVENUE ACCOUNTS. 

Account 

Number. Name of Account. Class. Page. 

Metered Sales fob Private Lighting C 73 

300. Metered Sales eor Domestic Lighting A B 73 

•Metered Sales eor Other Private Lighting B 73 

301. Metered Sales for Commercial Lighting. . A 73 

302. Metered Sales for Privaie Street Lighting A 73 

303. Metered Sales fob Oiher Private Lighting 

Purposes A 74 

Metered Sales for Private Power C 74 

30i. Metered Sales for Domestic Power A B 74 

Metered Sales for Other Private Power .... B 74 

305. Metered Sales for Commercial Power .... A 74 

306. Metered Sales for Other Private Power 

Purposes A 74 

Metered Sales to Affiliated Electric and Rail- 
way Utilities C 74 

307. Metered Sales to Affiliated Electric Utili- 

ties A B 74 

30S. Metered Sales to Affiliated Railway Utili- 
ties A B 75 

Metered Sales to Non Affiliated Electric and 

Rate way Utilities C 75 

309. Metered Sales to Non Affiliated Electric 

Utilities A B 75 

310. Metered Sales to Non Affiliated Railway 

Utilities A B 75 

Metered Sales for Municipal Lighting C 75 

Metered Sales for Municipal Sireet Lighting B 75 

311. Metered Sales for Municipal Street Arc 

Lighting A 75 

312. Metered Sales for Municipal Street Incan- 

descent Lighting A 75 

Metered Sales for Other Municipal Lighting B 76 

313. Metered Sales foe Lighting Municipal 

Buildings A 76 

314. Metered Sales fob Other Municipal Light- 

ing Purposes A 76 

315 . Metered Sales for Municipal Power A B C 76 

Unmetered Sales for Private Lighting C 76 

316. Unmetered Sales for Domestic Lighting .... A B 76 



70 

Index — Opeeating Revenue Accounts 

Account 

Number. Name of Account. Class. Page. 

Unmeteeed Sales foe Othee Pbivate Lighting B 76 

317. Unmeteeed Sales foe Commeecial Lighting A 76, 

318. Unmeteeed Sales foe Pbivate Steeet Light- 

ing A 77 

319 Unmeteeed Sales foe Othee Pbivate Light- 
ing Pueposes A 77 

Unmeteeed Sales fob Pbivate Powee C 77 

320. Unmeteeed Sales foe Domestic Powee A B 77 

Unmeteeed Sales foe Othee Pbivate Poweb.. B 77 

321. Unmeteeed Sales foe Commeecial Powee.. A 77 

322. Unmeteeed Sales fob Othee Pbivate Poweb 

Pueposes A 77 

Unmeteeed Sales to Affiliated Electeic and 

Railway Uthities C 78 

323. Unmeteeed Sales to Affiliated Electeic Utili- 

ties A B 78 

324. Unmeteeed Sales to Affiliated Railway Utili- 

ties A B 78 

Unmeteeed Sales to Non Affiliated Electeic 

and Railway Utilities C 78 

325. Unmeteeed Sales to Non Affiliated Electeic 

Utilities A B 78 

326. Unmeteeed Sales to Non Affiliated Railway 

Utilities A B 78 

Unmeteeed Sales fob Municipal Lighting C 78 

Unmeteeed Sales fob Municipal Steeet Light- 
ing B 78 

327. Unmeteeed Sales foe Munich? al Steeet Aec 

Lighting A 78 

328. Unmeteeed Sales foe Municipal Steeet In- 

candescent Lighting A 78 

Unmeteeed Sales foe Othee Municipal Light- 
ing B 79 

329. Unmeteeed Sales foe Lighting Municipal 

Buildings A 79 

330. Unmeteeed Sales foe Othee Municipal 

Lighting Pueposes A 

331. Unmeteeed Sales foe Municipal Poweb A B 

332 . Bbeak Down Seevice A B 

333. Consumebs Discounts Foefeited and Penalties 

Imposed *. . . A B 

334 . Allowances to Consumebs A B 



c 


79 


c 


79 


c 


80 


c 


80 



71 



INDEX TO INCOME ACCOUNTS 



PRESCRIBED FOR "CLASS B" ELECTRIC UTILITIES. 

I. OPERATING REVENUE ACCOUNTS. 

Account 

Number. Name of Account. Page. 

300 . Metebed Sales foe Domestic Lighting 73 

301-303 . Metebed Sales fob Otheb Pbivate Lighting 73 

304. Metebed Sales fob Domestic Poweb 74 

305-306 . Metebed Sales fob Otheb Pbivate Poweb 74 

307. Metebed Sales to Affiliated Electbic Utilities 74 

308 . Metebed Sales to Affiliated Railway Utilities 75 

309. Metebed Sales to Non Affiliated Electbic Utilities.... 75 

310. Metebed Sales to Non Affiliated Railway Utilities. ... 75 

311-312. Metebed Sales fob Municipal Stbeet Lighting 75 

313-314. Metebed Sales fob Otheb Municipal Lighting 76 

315. Metebed Sales fob Municipal Poweb 76 

316. Unmetebed Sales fob Domestic Lighting 76 

317-319. Unmetebed Sales fob Otheb Pbivate Lighting 76 

320. Unmetebed Sales fob Domestic Poweb 77 

321-322. Unmetebed Sales fob Otheb Peivate Poweb 77 

323 . Unmetebed Sales to Affiliated Electbic Utilities 78 

324. Unmetebed Sales to Affiliated Railway Utilities 78 

325. Unmetebed Sales to Non Affiliated Electbic Utilities 78 

326. Unmetebed Sales to Non Affiliated Railway Utilities 78 

327-328. Unmetebed Sales foe Municipal Stbeet Lighting 78 

329-330. Unmetebed Sales fob Otheb Municipal Lighting 79 

331. Unmetebed Sales fob Municipal Poweb 79 

332. Bbeak Down Sebvice 79 

333. Consumebs' Discounts Fobfeited and Penalties Imposed 80 

334. Allowances to Consumebs 80 



72 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 

I. OPERATING REVENUE ACCOUNTS. 

Account 

Number. Name of Account. 

300-303 . Metebed Sales foe Private Lighting 

304-506 . Metebed Sales fob Pbivate Poweb 

307-308. Metebed Sales to Affiliated Electeic and Railway Utili- 
ties *. 

309-310. Metered Sales to Non Affiliated Electeic and Railway 
Utilities 

311-314. Metebed Sales fob Municipal Lighting 

315. Metebed Sales fob Municipal Poweb 

316-319. Unmetebed Sales fob Pbivate Lighting 

320-322. Unmetebed Sales fob Pbivate Poweb 

323-324. Unmetebed Sales to Affiliated Electeic and Railway 
Utilities 

325-326. Unmetebed Sales to Non Affiliated Electbic and Railway 
Utilities 

327-330. Unmetebed Sales fob Municipal Lighting 

331 . Unmetebed Sales fob Municipal Poweb 

332. Bbeak Down Sebvice 

333. Consumebs' Discounts Foefeited and Penalties Imposed.. 

334. Allowances to Consumebs 



Page. 

73 

74 

74 

75 
75 

76 
76 
77 

78 

78 
78 
79 
79 
80 
80 



73 



TEXT EXPLANATORY OF INCOME ACCOUNTS. 

I. OPERATING REVENUE ACCOUNTS. 

Credit to the appropriate numbered accounts listed under this caption 
or to the appropriate subcaptions under which such numbered accounts 
are listed the amounts earned by the utility from its sales of electricity. 

These subcaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to keep 
the account title prefixed thereto. 

Each utility shall so keep the records supporting the entries to each 
operating revenue account that it can furnish information as to the name 
of each consumer, the quantity of electricity sold to him, the rate, and 
the amount charged for it. 

Where a utility sells electricity to the same consumer at different rates 
it shall keep a separate record of the quantity sold at each rate. 

Metered Sales foe Private Lighting — (Class C). 

300. Metered Sales for Domestic Lighting— (Classes A and B). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to domestic consumers for lighting purposes. 

In the credits to this account include the amounts earned from sales 
of electricity for use in private dwelling houses and apartments, and 
in stables, barns and garages connected with such dwellings and apart- 
ments. 

Wihere electricity is supplied to domestic consumers at lighting rates 
and is used incidentally for such purposes as operating elevators, sewing 
machines, motors, fans, electric stoves, etc., and the quantity thus used 
is not metered separately, credit the revenue derived from such sales to 
this account. 

Metered Sales for Other Private Lighting — (Class B). 

301. Metered Sales for Commercial Lighting — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to commercial consumers for lighting purposes. 

In the credits to this account include the amounts earned from sales 
of electricity to wholesale and retail stores, shops, stables, barns, and 
garages other than those connected with private dwellings and apartment 
houses, office buildings, combinations of stores, etc., with residences, and 
all similar business establishments. 

Where electricity is supplied to commercial consumers at lighting rates 
and is used incidentally for such purposes as operating elevators, sewing 
machines, motors, fans, electric stoves, etc., and the quantity thus used 
is not metered separately, credit the revenue derived from such sales to 
this account. 

302. Metered Sales for Private Street Lighting — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity for private street lighting. 



74 

Operating Revenue Accounts 

In the credits to this account include, the amounts earned from lighting 
private streets, alleys, bridges, viaducts, parks, yards, rights of way, etc. 
Include also the amounts earned from sales of electricity to individuals 
and concerns for co-operative street lighting whether such streets are 
private or public. 

303. Metered Sales for Other Private Lighting Purposes — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity for private lighting purposes not provided for 
elsewhere. 

In the credits to this account include amounts earned from sales of 
electricity to builders, contractors, and others that use electricity for a 
limited time without permanent service connections. 

Metered Sales for Private Power — (Class C). 

304. Metered Sales for Domestic Power — (Classes A and B). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to domestic consumers for heat and power 
purposes when such electricity is sold at heat and power rates and is 
metered separately. 

In the credits to this account include the amounts earned from sales 
of electricity for use in private dwellings and apartments, and in stables, 
barns and garages connected with such dwellings and apartments. 

Metered Sales for Other Private Power — (Class B). 

305. Metered Sales for Commercial Power — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to commercial consumers for heat and power 
purposes. 

In the credits to this account include the amounts earned from sales 
of electricity to wholesale and retail stores, shops, factories and other 
manufactories, and all other establishments where electricity is used 
primarily for heat and power purposes. 

306. Metered Sales for Other Private Power Purposes — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity for private heat and power purposes not 
provided for elsewhere. 

In the credits to this account include amounts earned from sales of 
electricity to builders, contractors, and others that use electricity for a 
limited time without permanent service connections. 

Metered Sales to Affiliated Electric and Railway Utilities — (Class C). 

307. Metered Sales to Affiliated Electric Utilities — (Classes A and B). 

Credit to this account the net amount earned ry the utility from its 
metered sales of electricity to affiliated electric utilities. 



75 

Operating Revenue Accounts 

308. Metered Sales to Affiliated Railway Utilities — (Classes A and B). 

Credit to this account the net amount earned by the utility from its 

metered sales of electricity to affiliated railroad and railway utilities. 



Metered Sales to Non Affiliated Electric and Railway Utilities — 
(Class C). 

309. Metered Sales to Non Affiliated Electric Utilities — (Classes A and 
B). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to non affiliated electric utilities. 



310. Metered Sales to Non Affiliated Railway Utilities — (Classes A and 
B). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to non affiliated railroad and railway utilities. 



Metered Sales for Municipal Lighting — (Class C). 
Metered Sales for Municipal Street Lighting — (Class B). 
311. Metered Sales for Municipal Street Arc Lighting — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to municipalities for street arc lighting. 

In the credits to this account include the amounts earned from sales 
of electricity for lighting public streets, alleys, bridges, viaducts, parks, 
commons, etc. 

When the electricity sold for municipal street lighting is not separately 
metered for arc and incandescent lamps, the utility shall apportion the 
revenue derived from such sales to this account and to "312. Metered 
Sales for Municipal Street Incandescent Lighting" account upon the 
basis of the relative number and capacity of arc and incandescent lamps 
in service. 



312. Metered Sales for Municipal Street Incandescent Lighting — 

(Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to municipalities for street incandescent 
lighting. 

In the credits to this account include the amounts earned from sales 
of electricity for lighting public streets, alleys, bridges, viaducts, parks, 
commons, etc. 

When the electricity sold for municipal street lighting is not separately 
metered for arc and incandescent lamps, the utility shall apportion the 
revenue derived from such sales to this account and to "311. Metered 
Sales for Municipal Street Arc Lighting" account upon the basis of the 
relative number and capacity of arc and incandescent lamps in service. 



76 

Opebating Revenue Accounts 

Metered Sales foe Othee Municipal Lighting — (Class B). 

313. Metebed Sales foe Lighting Municipal Buildings — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to municipalities for lighting public buildings. 

In the credits to this account include amounts earned from sales of 
electricity for lighting public school buildings, police and fire stations, 
libraries, city halls, and all other buildings owned or used by municipali- 
ties. 

When electricity is sold to municipal buildings for light and power 
purposes and is not separately metered for each of these purposes, credit 
the amounts earned from, such sales to this account, if the rate charged 
is a lighting rate or to "315. Metebed Sales fob Municipal Poweb" ac- 
count if the rate charged is a power rate. 

314. Metebed Sales fob Othee Municipal Lighting Pueposes — (Class A). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to municipalities for lighting purposes not 
provided for elsewhere. 

315. Metebed Sales fob Municipal Poweb — (Classes A B and C). 

Credit to this account the net amount earned by the utility from its 
metered sales of electricity to municipalities for heat and power purposes. 

Unmetebed Sales fob Peivate Lighting — (Class C). 

316. Unmetebed Sales fob Domestic Lighting — (Classes A and B). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to domestic consumers for lighting pur- 
poses. 

In the credits to this account include the amounts earned from sales 
of electricity for use in private dwelling houses and apartments, and in 
stables, barns, and garages connected with such dwellings and apartments. 

Where electricity is supplied to domestic consumers at lighting rates 
and is used incidentally for such purposes as operating elevators, sewing 
machines, motors, fans, electric stoves, etc., credit the revenue derived 
from such sales to this account. 

Unmetebed Sales foe Othee Peivate Lighting — (Class B). 

317. Unmetebed Sales fob Commebcial Lighting — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to commercial consumers for lighting pur- 
poses. 

In the credits to this account include the amounts earned from sales 
of electricity to wholesale and retail stores, shops, stables, barns, and 
garages other than those connected with private dwellings and apartment 
houses, office buildings, combinations of stores, etc., with residences, and 
all similar business establishments. 



77 
Opebating Revenue Accounts 

Where electricity is supplied to commercial consumers at lighting rates 
and is used incidentally for such purposes as operating elevators, sewing 
machines, motors, fans, electric stoves, etc., credit the revenue derived 
from such sales to this account. 

318. Unmeteeed Sales foe Pbivate Stbeet Lighting — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity for private street lighting. 

In the credits to this account include the amounts earned from lighting 
private streets, alleys, bridges, viaducts, parks, yards, rights of way, etc. 
Include also the amounts earned from sales of electricity to individuals 
and concerns for co-operative street lighting whether such streets are 
private or public. 

319. Unmeteeed Sales fob Othee Pbivate Lighting Purposes — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity for private lighting purposes not provided 
for elsewhere. 

In the credits to this account include amounts earned from sales of 
electricity to builders, contractors, and others that use electricity for a 
limited time without permanent service connections. 

Unmeteeed Sales eob Pbtvate Poweb — (Class C). 

320. Unmeteeed Sales eoe Domestic Poweb — (Classes A and B). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to domestic consumers for heat and power 
purposes when such electricity is sold at heat and power rates. 

In the credits to this account include the amounts earned from sales 
of electricity for use in private dwellings and apartments and in stables, 
barns and garages connected with such dwellings and apartments. 

Unmeteeed Sales fob Othee Pbivate Pow r EE — (Class B). 

321. Unmeteeed Sales fob Commeecial Poweb — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to commercial consumers for heat and power 
purposes. 

In the credits to this account include the amounts earned from sales 
of electricity to wholesale and retail stores, shops, factories and other 
manufactories, and all other establishments where electricity is used 
primarily for heat and power purposes. 

322. Unmeteeed Sales fob Othee Pbivate Poweb Pubposes — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity for heat and power purposes not provided 
for elsewhere. 

In the credits to this account include amounts earned from sales of 
electricity to builders, contractors, and others that use electricity for a 
limited time without permanent service connections. 



T8 

Operating Revenue Accounts 

Unmetered Sales to Affiliated Electric and Railway Utilities — (Class 
C). 

323. Unmetered Sales to Affiliated Electric Utilities — (Classes A and B). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to affiliated electric utilities. 

324. Unmetered Sales to Affiliated Railway Utilities — (Classes A and B). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to affiliated railroad and railway utilities. 

Unmetered Sales to Non Affiliated Electric and Railway Utilities — 
(Class G). 

325. Unmetered Sales to Non Affiliated Electric Utilities — (Classes A 

and B). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to non affiliated electric utilities. 

326. Unmetered Sales to Non Affiliated Railway Utilities — (Classes A 

and B). 

Credit to this account the net amount earned by the utility from fts 
unmetered sales of electricity to non affiliated railroad and railway 
utilities. 

Unmetered Sales for Municipal Lighting — (Class C). 

Unmetered Sales for Municipal Street Lighting — (Class B). 

327. Unmetered Sales for Municipal Street Arc Lighting — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to municipalities for street arc lighting. 

In the credits to this account include the amounts earned from sales 
of electricity for lighting public streets, alleys, bridges, viaducts, parks, 
commons, etc. 

When the quantity of electricity sold for arc lighting and that sold for 
incandescent lighting cannot be determined separately, the utility shall 
apportion the revenue derived from such sales to this account and to "328. 
Unmetered Sales for Municipal Street Incandescent Lighting" account 
upon the basis of the relative number and capacity of arc and incandes- 
cent lamps in service. 

328. Unmetered Sales for Municipal Street Incandescent Lighting — 
(Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to municipalities for street Incandescent 
lighting. 

In the credits to this account include the amounts earned from sales 
of electricity for lighting public streets, alleys, bridges, viaducts, parks, 
commons, etc. 



79 

Operating Revenue Accounts 

When the quantity of electricity sold for arc lighting and that sold for 
incandescent lighting cannot be determined separately, the utility shall 
apportion the revenue derived from such sales to this account and to 
"327. Unmetered Saees for Municipal Street Arc Lighting" account 
upon the basis of the relative number and capacity of arc and incandes- 
cent lamps in service. 



Unmetered Sales for Other Municipal Lighting — (Class B). 
Unmetered Sales for Lighting Municipal Buildings — (Class A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to municipalities for lighting public build- 
ings. 

In the credits to this account include amounts earned from sales of 
electricity for lighting public school buildings, police and fire stations, 
libraries, city halls, and ail other buildings owned or used Ly municipali- 
ties. 

When electricity is sold to municipal buildings for light and po^er 
purposes and the quantity sold for each of these purposes cannot be de- 
termined separately, credit the amounts earned from such sales to this 
account, if the rate charged is a lighting rate or to "331. Unmetered 
Sales for Municipal Power" account if the rate charged is a power rate. 



Unmetered Sales for Other Municipal Lighting Purposes — (Class 

A). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity \ to municipalities for lighting purposes not 
provided for elsewhere. 



331. Unmetered Sales for Municipal Power — (Classes A B and C). 

Credit to this account the net amount earned by the utility from its 
unmetered sales of electricity to municipalities for heat and power pur- 
poses. 



332. Break Down Service — (Classes A B and C). 

Credit to this account the amount earned by the utility through guar- 
anteeing to furnish, in case of break down, stipulated quantities of elec- 
tricity to those concerns which ordinarily produce their own electricity 
or purchase it from some source other than the utility. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each concern 
with which the utility enters into such an agreement, whether or not 
the utility controls, is controlled by, or is in any way affiliated with such 
concern; the terms of such agreement and the amount received there- 
under. 



80 
Operating Revenue Accounts 

333. Consumers Discounts Forfeited and Penalties Imposed — (Classes A B 

and C). 

Credit to this account the amounts of those discounts which the utility 
allows its consumers on condition that they pay their electric bills on or 
before a specified date and which are forfeited by the consumers because 
of their failure to pay their bills within the specified time. 

Credit also to this account the amounts of penalties imposed by the 
utility on its consumers because of their failure to pay their electric 
bills within a stated time. 

334. Allowances to Consumers — (Classes A B and C). 

Charge to this account the amounts of all allowances made by the 
utility on sales of electricity. 

Exclude from this account and charge to "811. Other Deductions from 
Surplus" account the amounts of allowances that are applicable to sales 
made in previous fiscal periods. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name and kind of each con- 
sumer to whom an allowance is made, the amount of each allowance, and 
the reason for which it is made. 



81 



INDEX TO INCOME ACCOUNTS. 
PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

II. OPERATING EXPENSE ACCOUNTS. 

Account 

Number. Name of Account. Class. Page. 

A. GENERATING SYSTEM OPERATING 

EXPENSE ACCOUNTS. 

1. Generating by Steam Power. 

Opebating Labob B 

350. Superintendence A 

351 . Boiler Labob A 

352 . Engine Labob A 

353 . Electbic Labob A 

354 . Otheb Labob A 

355. Fuel A B 

356 . Sales of Ashes A B 

357. Steam Pubchased A B 

Other Operating Supplies and Expenses 

358. Water A B 98 

359 . Lubricants A B 98 

Boiler Plant Supplies and Expenses B 98 

360. Boller Plant Supplies A 98 

361. Boller Plant Expenses A 98 

Other Supplies and Expenses B 98 

362 . Other Power Plant Supplies A 98 

363. Other Power Plant Expenses A 99 

364. Superintendence and Other Employees Ex- 

penses A 99 

Maintenance of Generating System Structures B C 99 

365 . Maintenance of Power Plant Structures . . A 99 

366. Maintenance of Railroad Sidings and Tres- 

tles A 99 

Maintenance of Generating System Equip- 
ment C 99 

Maintenance of Steam Power Equipment ... B 99 

367. Maintenance of Boiler Plant Equipment A 99 

368. Maintenance of Steam Engines and Tur- 

bines A 100 

Maintenance of Electric Equipment B 100 

369. Maintenance of Turbo-Generators A 100 

370. Maintenance of Other Electric Generators A 100 

371. Maintenance of Other Electric Equipment A 100 



c 


96 




96 




96 




96 




97 




97 


c 


97 


c 


97 


c 


97 


c 


98 



c 


101 




101 




101 




101 




102 


c 


102 


c 


102 




102 




102 




102 




103 



82 
Index — Operating Expense Accounts 

Account 

Number. Name of Account. Class. Page. 

Maintenance of Other Generating System 

Equipment B 101 

372. Maintenance of Coal Storage and Weigh- 

ing Equipment A 101 

373. Maintenance of Other Power Plant Equip- 

ment : A 101 

2. Generating by Hydraulic Fower. 

Operating Labor B 

374. , Superintendence A 

375. Hydraulic Power Labor A 

376. Electric Labor A 

377 . Other Labor A 

378. Water Purchased for Power A B 

Other Operating Supplies and Expenses 

379. Lubricants A B 

Other Supplies and Expenses B 

380. Other Power Plant Supplies A 

381. Other Power Plant Expenses A 

382. Superintendents and Other Employees Ex- 

penses A 103 

Maintenance of Generating System Struct- 
ures B C 103 

383. Maintenance of Dams, Reservoirs and 

Water Conduits A 103 

384. Maintenance of Power Plant Structures.. A 103 

385. Maintenance of Railroad Sidings and Tres- 

tles A 104 

Maintenance of Generating System Equipment C 104 

386. Maintenance of Turbines and Water Wheels A B 104 
Maintenance of Electric Equipment B 104 

387. Maintenance of Electric Generators A 104 

388. Maintenance of Other Electric Equipment A 104 

389. Maintenance of Other Power Plant Equip- 

ment A B 105 



3. Generating by Gas Power. 

Operating Labor B 

390 . Superintendence A 

391. Gas Producer Labor A 

392. Engine Labor A 

393 . Electric Labor A 

394. Other Labor A 

395. Fuel A B 

396. Sales of Byproducts A B 

397. Gas Purchased for Power A B 



C 


105 




105 




105 




105 




105 




106 


C 


106 


c 


106 


c 


106 



63 



Index — Opebating Expense Accounts 



Number. 



Name of Account. 



Class 



Page. 



Oiheb Operating Supplies and Expenses 

Water A 

Lubricants A 

Gas Pbqduceb Plant Supplies and Expenses 

400. G-^~ eb Plant Supplies A 

101. Gas Pb_duv:e3 Plani Expenses A 

Oth eb Supplies and Expen-es 

402. Uihee Pov.es Plant Supplies A 

403. Otkeb Poweb Plant Expenses A 

404. Superintendents and Otheb Employees Ex- 

penses A 

Maintenance oe Genebating System Sibuct- 

UBES 

405. Maintenance oe Poweb Plant Stbuctubes.. A 

406. Maintenance oe Rallboad Sidings and Tur- 

tles A 

Maintenance oe Genebating System Equipment 
Maintenance oe Gas Poweb Equipment 

407. Maintenance oe Gas Pboduceb Plant Equip- 

ment A 

40S. Maintenance oe Gas Engines A 

Maintenance oe Electbic Z :.um::eni 

400. Maintenance oe Electbic Genebatobs A 

410. Maintenance oe Othee Electbic Equipment A 
Maintenance oe Otheb Genebating System 

z uiemeui 

411. Maintenance of Coal Storage and Weigh- 

ing Equipment A 

412. Maintenance oe Otheb Po" t uee Plant Equip- 

ment A 



c 


107 


B 


107 


B 


107 


B 


107 




lo7 




107 


B 


lo7 




lo7 




lots 



B C 



105 

10S 
10S 

10S 
10S 
108 

10S 
109 
109 
109 
109 

109 

109 

109 



B. ELECTRICITY GENERATED BY OTHERS. 

413. Electbicity Pubchased A B C 110 

414. Electbicity Generated Undeb Joint Arrange- 

MENT A B C 110 



415 

416 
417 
41 S 
419 

420 



C. TRANSMISSION SYSTEM OPERATING 
EXPENSE ACCOUNTS. 

Operating Labob 

supebintendence 

Overhead Transmission System Labob . . . . 
Undebgeound Tbansmission System Labob 

Substation Labob 

Telephone System Labob 



B C 



110 
110 

111 
111 
111 

111 

112 



84 
Index — Operating Expense Accounts 

account 

Number. Name of Account. Class. Page.- 

Operating Supplies and Expenses C 112 

Supplies and Expenses of Otebhead and Un- 
derground Transmission System B 112 

421. Supplies and Expenses of Overhead Trans- 

mission System A 112 

422. Supplies and Expenses of Underground 

Transmission Sysiem A 112 

Other Operating Supplies and Expenses B 112 

423. Substation Supplies and Expenses A 112 

424. Telephone System Supplies and Expenses A 113 

425. Transmission System Rent A 113 

426. Other Tbansmission System Supplies and 

Expenses A 113 

427. Maintenance of Tbansmission System Struct- 

ures A B C 113 

Maintenance of Transmission System Equip- 
ment C 113 

Maintenance of Overhead Transmission Sys- 
tem Equipment B 113 

428 . Maintenance of Poles and Fixtures A 113 

429. Maintenance of Overhead Conductors .... A 114 

430. Maintenance of Overhead Telephone Sys- 

tem A 114 

Maintenance of Underground Transmission 

System Equipment B 114 

431 . Maintenance of Underground Conduits ... A 114 

432. Maintenance of Underground Conductors.. A 114 

433. Maintenance of Underground Telephone 

System A 114 

434. Maintenance of Substation Equipment A B 114 

D. STORAGE SYSTEM OPERATING 
EXPENSE ACCOUNTS. 

Operating Labob B 

435. Superintendence A 

436. Storage Battery Labob A 

Operating Supplies and Expenses B 

437. Storage Battery Supplies A 

438. Storage Battery Expenses A 

439. Maintenance of Storage Battery Structures .. . A B 

440. Maintenance of Storage Battery Equipment. . . A B 

E. DISTRIBUTION SYSTEM OPERATING 
EXPENSE ACCOUNTS. 

Operating Labor B C 116 

441 . Superintendence A 116 

AAO CVxrVD-CTV in nTOTDTBTTTTriV Svcttu T.AT»rm A 1 1 fi 



c 


115 




115 




115 


c 


115 




115 




115 


c 


116 


c 


116 



85 

Index — Operating Expense Accounts 

Account 

Number. Name of Account. Class. Page. 

443. Underground Distribution System Labor. . . A 116 

444. Labor Removing and Resetting Meters .... A 117 

445. Labor Inspecting and Testing Meters A 117 

446. Other Meter Department Labor A 117 

447. Labor Inspecting, Removing and Resetting 

Transformers A 117 

448. Labor Making Distribution Maps and 

Records A 117 

449 . Other Distribution System Labor A 118 

Operating Supplies and Expenses C 118 

Supplies and Expenses of Overhead and Un- 
derground Distribution System B 118 

450. Supplies and Expenses of Overhead Distri- 

bution System A 118 

451. Supplies and Expenses of Underground Dis- 

tribution System A 118 

Other Operating Supplies and Expenses .... B 118 

452. Meter Department Supplies and Expenses A 118 

453. Transformer Supplies and Expenses A 119 

454. Map and Record Supplies and Expenses ... A 119 

455 . Distribution System Rent A 119 

456. Other Distribution System Supplies and 

Expenses A 119 

457. Maintenance of Distribution System Struct- 

ures A B C 119 

Maintenance of Distribution System Equip- 
ment C 119 

Maintenance of Overhead Distribution Sys- 
tem Equipment B 119 

458. Maintenance of Poles and Fixtures A 119 

459. Maintenance of Overhead Conductors A 120 

Maintenance of Underground Distribution 

System Equipment B 120 

460. Maintenance of Underground Conduits ... A 120 

461 . Maintenance of Underground Conductors . . A 120 
Maintenance of Services B 120 

462 . Maintenance of Overhead Services A 120 

463 . Maintenance of Underground Services .... A 120 
Maintenance of Transformers B 121 

464. Maintenance of Overhead Transformers .. A 121 

465 . Maintenance of Underground Transformers A 121 

466 . Maintenance of Meters A B 121 



Index — Operating Expense Accounts 

Account 

Number. Name of Account. Class. Page. 

F. UTILIZATION SYSTEM OPERATING 
EXPENSE ACCOUNTS. 

Operating Labor B C 121 

467. Municipal Street Arc System Labor A 121 

468. Municipal Street Incandescent System 

Labor A 121 

469. Private Street Arc System Labor A 121 

470. Private Street Incandescent System Labor A 122 

471. Commercial Arc System Labor A 122 

472. Commercial Incandescent System Labor... A 122 

473. Consumers' Premises Inspection Labor ... A 122 

474. Other Consumers' Premises Labor A 122 

Operating Supplies and Expenses C 123 

Municipal Street Arc and Incandescent Sys- 
tems Supplies and Expenses B 123 

475. Municipal Street Arc System Supplies and 

Expenses A 123 

476. Municipal Street Incandescent System 

Supplies and Expenses A 123 

Private Street Arc and Incandescent Sys- 
tems Supplies and Expenses B 123 

477. Private Street Arc System Supplies and 

Expenses A 123 

478. Private Street Incandescent System Sup- 

plies and Expenses A 123 

Commercial Arc and Incandescent Systems 

Supplies and Expenses B 124 

479. Commercial Arc System Supplies and Ex- 

penses A 124 

480. Commercial Incandescent System Supplies 

and Expenses A 124 

Other Operating Supplies and Expenses .... B 124 

481. Consumers' Premises Inspection Supplies 

and Expenses A 124 

4S2. Other Consumers' Premises Supplies and 

Expenses A 124 

Maintenance of Utilization System Equipment C 125 

Maintenance of Municipal Street Arc and 

Incandescent Systems B 125 

483 . Maintenance of Municipal Street Arc Sys- 

tem A 125 

484. Maintenance of Municipal Street Incan- 

descent System A 125 

Maintenance of Private Street Arc and In- 
candescent Systems B 125 

485. Maintenance of Private -Street Arc Sys- 

tem A 125 



87 
Index — Operating Expense Accounts 

Account 

Number. Name of Account. Class. Page. 

4S6. Maintenance of Private Street Incandes- 
cent System A 325 

Maintenance of Commercial Arc and Incan- 
descent Systems B 126 

487. Maintenance of Commercial Arc System.. A 126 

488. Maintenance of Commercial Incandescent 

System A 126 

G. COMMERCIAL DEPARTMENT OPERAT- 
ING EXPENSE ACCOUNTS. 

Operating Labor B C 126 

4S9 . Contract Department Labor A 126 

490 . Meter Indexing Labor A 126 

491 . Consumers' Accounting Labor A 127 

492. Collection Department Labor A 127 

493. Other Commercial Department Labor .... A 127 

Operating Supplies and Expenses B C 127 

494. Contract Department Supplies and Ex- 

penses A 127 

495. Meter Indexers' Supplies and Expenses ... A 127 

496. Consumers' Accounting Supplies and Ex- 

penses A 127 

497. Collection Department Supplies and Ex- 

penses 9 A 128 

498. Commercial Department Office Rent A 128 

499. Other Commercial Department Supplies 

and Expenses A 128 

H. NEW BUSINESS DEPARTMENT OPERAT- 
ING EXPENSE ACCOUNTS. 

New Business Salaries and Commissions B C 128 

500. New Business Management Salaries A 128 

501. New Business Soliciting Salaries A 128 

502. New Business Advertising Salaries A 128 

503. Other New Business Salaries A 129 

504. New Business Commissions A 129 

New Business Supplies and Expenses B C 129 

505. New Business Management Supplies and 

Expenses A 129 

506. New Business Soliciting Supplies and Ex- 

penses A 129 

507. New Business Advertising Supplies and 

Expenses A 129 

508 . New Business Wiring A 1 30 

509. New Business Signs and Devices A 130 

510. New Business Appliance Show Room Rent A 130 

511. Other New Business Supplies and Expenses A 130 



c 


130 




130 




130 


c 


131 




131 




131 




131 




131 




131 




131 




132 




132 




132 




132 


c 


132 


c 


132 



88 
Index — Operating Expense Accounts 

Account 

Number. Name of Account. Class. Page. 

I. GENERAL ADMINISTRATIVE EXPENSE 
ACCOUNTS. 

General Administbaiiye Salabies B 

512. Salaries oe Genebal Officees A 

513. Salables oe Genebal Ofeice Clebks A 

General Administeative Supplies and Expenses 

General Administrative Supplies B 

514 . General Oeeice Stationery and Printing . . A 

515. Other General Oeeice Supplies A 

General Officees' and General Ofeice Clebks' 

Expenses B 

516. General Oeeicees' Expenses A 

517. General Oeeice Clebks' Expenses A 

Otheb General Administrative Expenses .... B 

518. General Law Expenses A 

519. General Oeeice Rent A 

520. Other General Oeeice Expenses A 

521. Maintenance oe General Oeeice Stbuctubes . . A B 

522. Maintenance oe Genebal Ofeice Equipment . . A B 

J, OTHER GENERAL EXPENSE ACCOUNTS. 

General Labor 

523 . Store Labor A 

Stable and Gabage Laboe 

524 . Stable Labor A 

525 . Gabage Labor A 

Shop and Laboratory Laboe 

526 . Shop Laboe A 

527 . Labobatoby Laboe A 

General Supplies and Expenses 

528. Store Supplies and Expenses A 

Stable and Garage Supplies and Expenses . . 

529. Stable Supplies and Expenses A 

530. Gabage Supplies and Expenses A 

Shop and Labobatoby Supplies and Expenses 

531. Shop Supplies and Expenses A 

532. Labobatoby Supplies and Expenses A 

533. Electric Franchise Requirements A 

534. Taxes A 

535. Uncollectible Consumers' Accounts A 

Other General Expenses 

536. Public Seevice Commission Expense A 

Insurance and Pension Expense 

537. injubies and damages a 

538. Otheb Insurance A 

539 . Pensions A 





C 


133 


3 




133 


B 




133 
133 
133 


B 




133 
133 
133 




c 


134 


B 
B 




134 
134 
134 
134 


B 




134 
134 
134 


B 


c 


134 


B 


c 


135 


B 


c 


135 




c 


135 


B 




135 


B 




136 

136 
136 
137 



89 

Index — Operating Expense Accounts 

Account 

Number. Name of Account. Class. Page. 

540. Abandoned Engineering Projects A B 137 

541. Other General Expense A B 137 

General Adjustments C 137 

542. Inventory Adjustments A B 137 

543. Discount on Materials and Supplies A B 137 

544. Utility's Electricity Used in Operations .... A B 137 

545 . Free Municipal Electric Service A B 137 

Maintenance of General Structures B C 138 

546. Maintenance of General Store Structures A 138 

547. Maintenance of General Stable Structures A 138 

548. Maintenance of General Garage Structures A 138 

549. Maintenance of General Shop Structures A 138 

550. Maintenance of General Laboratory 

Structures A 138 

551. Maintenance of Other General Struct- 

ures A 

Maintenance of General Equipment B 

552. Maintenance of General Store Equipment A 

553. Maintenance of General Stable Equipment A 

554. Maintenance of General Garage Equip- 

ment A 

555. Maintenance of General Shop Equipment A 

556. Maintenance of General Laboratory Equip- 

ment A 

557. Maintenance of Other General Equipment A 

558. Renewals and Replacements A B 

559 . Extraordinary Renewals and Replacements ... A B 

560. Amortization of Franchises, Patent Rights and 

Licenses A B 

561. Joint Operating Expenses Transferred A B 





138 


c 


138 




138 




139 




139 




139 




139 




139 


c 


139 


c 


140 


c 


140 


c 


140 



90 



Account 
Number. 



350-354. 

355. 

356. 

357. 

358. 

359. 
360-361. 
362-364. 
365-366. 
367-368. 
369-371. 
372^373. 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS B" UTILITIES. 

II. OPERATING EXPENSE ACCOUNTS. 



Name of Account, Page. 

A. GENERATING SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

1. GENERATING BY STEAM POWER. 

Operating Labor . . M 

Fuel 97 

Sales op Ashes 97 

Steam Purchased ...... 97 

Water ...'.. 98 

Lubricants 98 

Boiler Plant Supplies and Expenses 98 

Other Supplies and Expenses 98 

Maintenance of Generating System Structures 99 

Maintenance of Steam Power Equipment 99 

Maintenance of Electric Equipment 100 

Maintenance of Other Generating System Equipment... 101 



2. generating by hydraulic power. 

374-377 . Operating Labor 101 

378. Water Purchased for Power 102 

379. Lubricants 102 

380-382. Other Supplies and Expenses 102 

383-385. Maintenance of Generating System Structures 103 

386. Maintenance of Turbines and Water Wheels 104 

387-388. Maintenance of Electric Equipment 104 

389. Maintenance of Other Power Plant Equipment 105 



3. generating by gas power. 

390-394. Operating Labor 105 

395. Fuel 10(5 

396. Sales of Byproducts 106 

397. Gas Purchased for Power . 300 

398. Water 107 

399. Lubricants 307 

400-401. Gas Producer Plant Supplies and Expenses 307 

402-404. Other Supplies and Expenses 107 

405-406. Maintenance of Generating System Structures 108 

407-408. Maintenance of Gas Power Equipment 108 

409-410. Maintenance of Electric Equipment 309 

411-412. Maintenance of Other Generating System Equipment ... 109 



91 

Index — Opeeaiing Expense Accounts 

Account 

Number. Name of Account. Page. 

B. ELECTRICITY GENERATED BY OTHERS. 

413. Electricity Purchased 110 

414. Electricity Generated Under Joint Arrangement 110 



C. TRANSMISSION SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

415— ±20 . Operating Labor 110 

421-422. Supplies and Expenses of Overhead and Underground 

Transmission System 112 

423-426. Other Operating Supplies and Expenses 112 

427. Maintenance or Transmission System Structures 113 

42S-430. Maintenance or Overhead Transmission System Equip- 
ment 113 

431-433. Maintenance or Underground Transmission System Equip- 
ment 114 

434. Maintenance of Substation Equipment 114 

D. STORAGE SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

435^36 . Operating Labor 115 

437-43S. Operating Supplies and Expenses 115 

439. Maintenance or Storage Battery Structures 116 

440. Maintenance or Storage Battery Equipment 116 

E. DISTRIBUTION SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

441-449. Operating Labor 116 

450—451. Supplies and Expenses or Overhead and Underground 

Distribution System 118 

452-456. Other Operating Supplies and Expenses 118 

457. Maintenance or Distribution System Structures 119 

458-459. Maintenance or Overhead Distribution System Equipment 119 
460-461. Maintenance or Underground Distribution System Equip- 
ment 120 

462-463 . Maintenance of Services 120 

464-465 . Maintenance or Transformers 121 

466. Maintenance or Meters 121 



F. UTILIZATION SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

467-474 . Operating Labor 121 

475-476. Municipal Street Arc and Incandescent Systems Supplies 

and Expenses 123 

477-478. Private Street Arc and Incandescent Systems Supplies 

and Expenses 123 



92 

Index — Operating Expense Accounts 

Account 

Number. Name of Account. Page. 

479-480. Commercial Arc and Incandescent Systems Supplies and 

Expenses — . .... 124 

481-482. Other Operating Supplies and Expenses 124 

483-484. Maintenance of Municipal Street Arc and Incandescent 

Systems 125 

485-486. Maintenance of Private Street Arc and Incandescent 

Systems 125 

487-488. Maintenance of Commercial Arc and Incandescent Sys- 
tems 126 



G. COMMERCIAL DEPARTMENT OPERATING 
EXPENSE ACCOUNTS. 



489-493 . Operating Labor 

494-499. Operating Supplies and Expenses 



126 
127 



500-504. 
505-511, 



512-513. 
514-515, 
516-517, 
518-520. 

521. 

522. 



523. 
524-525. 
526-527. 

528. 
529-530. 
531-532. 

533. 

534. 

535. 

536. 
537-539. 

540. 

541. 

542. 

543. 

544. 

545. 



H. NEW BUSINESS DEPARTMENT OPERATING 
EXPENSE ACCOUNTS. 

New Business Salaries and Commissions 

New Business Supplies and Expenses 

I. GENERAL ADMINISTRATIVE EXPENSE ACCOUNTS. 

General Administrative Salaries 

General Administrative Supplies 

General Officers' and General Office Clerks' Expenses 

Other General Administrative Expenses 

Maintenance of General Office Structures 

Maintenance of General Office Equipment 

J. OTHER GENERAL EXPENSE ACCOUNTS. 

Store Labor 

Stable and Garage Labor . 

Shop and Laboratory Labor 

Store Supplies and Expenses 

Stable and Garage Supplies and Expenses 

Shop and Laboratory Supplies and Expenses 

Electric Franchise Requirements 

Taxes 

Uncollectible Consumers' Accounts 

Public Service Commission Expense 

Insurance and Pension Expense 

Abandoned Engineering Projects 

Other General Expense 

Inventory Adjustments 

Discount on Materials and Supplies 

Utility's Electricity Used in Operations 

Free Municipal Electric Service 



128 
129 



130 
131 
131 
132 
132 
132 



133 
133 
133 
134 
134 
134 
134 
135 
135 
135 
136 
137 
137 
137 
137 
137 
137 



Index — Operating Expense Accounts 



Account 
Number. 

546-551. 
552-557 . 

55S. 

559. 

560. 

561. 



Name of Account. Page. 

Maintenance of General Structures 138 

Maintenance of General Equipment 138 

Renewals and Replacements 139 

Extraordinary Renewals and Replacements 140 

Amortization of Franchises, Patent Rights and Licenses 140 

Joint Operating Expenses Transferred 140 



94 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 

II. OPERATING EXPENSE ACCOUNTS. 



Account 
Number. 



A. GENERATING SYSTEM OPERATING EXPENSE 
ACCOUNTS. 



Name of Account. 

1. GENERATING BY STEAM POWER. 



350-354 . Operating Labor 

355. Fuel 

356 . Sales of Ashes 

357 . Steam Purchased 

358-364 . Other Operating Supplies and Expenses 

365-366. Maintenance of Generating System Structures . . . 

367-373. Maintenance of Generating System Equipment 

2. generating by hydraulic power. 

374-377 . Operating Labor 

378. Water Purchased for Power 

379-382. Other Operating Supplies and Expenses 

383-385 . Maintenance of Generating System Structures 

386-389. Maintenance of Generating System Equipment 

3. generating by gas power. 

390-394. Operating Labor 

395 . Fuel 

396. Sales of Byproducts 

397 . Gas Purchased for Power 

398-404. Other Operating Supplies and Expenses 

405-406. Maintenance of Generating System Structures .... 

407-412. Maintenance of Generating System Equipment .... 

B. ELECTRICITY GENERATED BY OTHERS. 

413 . Electricity Purchased 

414 . Electricity Generated Under Joint Arrangement . . . 

C. TRANSMISSION SYSTEM OPERATING 
EXPENSE ACCOUNTS. 

415-420 . Operating Labor 

421-426. Operating Supplies and Expenses 

427. Maintenance of Transmission System Structures . . 

428-434. Maintenance of Transmission System Equipment .. 



Page. 



96 

97 
97 

97 



99 



101 
102 
102 
103 
104 



105 
106 
106 
106 
107 
108 
108 



110 
110 



110 
112 
113 
113 



95 



Index — Opebatino Expense Accounts 



Name of Account. 

D. STORAGE SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

Operating Labor 

Operating Supplies and Expenses 

Maintenance oe Storage Battery Structures 

Maintenance of Storage Battery Equipment 

E. DISTRIBUTION SYSTEM OPERATING EXPENSE 
ACCOUNTS. 

Operating Labor 

Operating Supplies and Expenses 

Maintenance of Distribution System Structures 

Maintenance of Distribution System Equipment 

F. UTILIZATION SYSTEM OPERATING EXPENSE 

ACCOUNTS. 

Operating Labor 

Operating Supplies and Expenses 

Maintenance of Utilization System Equipment 

G. COMMERCIAL DEPARTMENT OPERATING EX- 

PENSE ACCOUNTS. 

Operating Labor 

Operating Supplies and Expenses 

H. NEW BUSINESS DEPARTMENT OPERATING EX- 
PENSE ACCOUNTS. 

New Business Salaries and Commissions 

New Business Supplies and Expenses 

I. GENERAL ADMINISTRATIVE EXPENSE ACCOUNTS. 

General Administrative Salaries 

General Administrative Supplies and Expenses 

Maintenance of General Office Structures 

Maintenance of General Office Equipment 

J. OTHER GENERAL EXPENSE ACCOUNTS. 

General Labor 

General Supplies and Expenses 

Electric Franchise Requirements 

Taxes 

Uncollectible Consumers' Accounts 

Other General Expenses 

General Adjustments 

Maintenance of General Structures 

Maintenance of General Equipment „ 

Renewals and Replacements 

Extraordinary Renewals and Replacements 

Amortization of Franchises, Patent Rights and Licenses 
Joint Operating Expenses Transferred .": 



Page. 



115 
115 
116 
116 



116 
118 
119 
119 



121 
123 
125 



126 
127 



128 
129 



130 
131 
132 
132 



133 
134 
134 
135 
135 
135 
137 
138 
138 
139 
140 
140 
140 



96 



TEXT EXPLANATORY OF INCOME ACCOUNTS. 

II. OPERATING EXPENSE ACCOUNTS. 

Charge to the appropriate numbered accounts listed under this caption 
or to the appropriate subcaptions under which such numbered accounts 
are listed the amounts of operating expenses incurred by the utility in 
the conduct of its electric operations. 

These subcaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to keep 
the account title prefixed thereto. 

Each electric utility shall so keep the records supporting the entries 
to each maintenance account listed under this caption that it can furnish 
information as to the separate cost of labor, materials and supplies, and 
expenses charged thereto. 



A. GENERATING SYSTEM OPERATING EXPENSE ACCOUNTS. 

1. GENERATING BY STEAM POWER. 

Operating Labor — (Classes B and C). 
350. Superintendence — ( Class A). 

Charge to this account the cost of labor employed by the utility in a 
general supervisory capacity in generating electricity by steam power. 

In the charges to this account include the salaries of the superintendent 
and foremen of the power plant; also that portion of the salaries of the 
engineering staff, consulting operating engineers, draftsmen, chemists, 
clerks, etc., that is chargeable to the operation of the power plant. 

Exclude from this account salaries for services of this character per- 
formed in the maintenance of the power plant properties. 



351. Boiler Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its boiler plant. 

In the charges to this account include the cost of the labor of foremen, 
firemen, helpers, shovelers, weighers, feed pump men, stokers, employees 
blowing flues, and cleaning boilers, coal and ash handlers, and others 
employed in the operation of the boiler plant. 

Exclude from this account maintenance labor. 

352. Engine Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its steam engines and turbines. 

In the charges to this account include the cost of the labor of the chief 
engineers and assistants, engineers, oilers, wipers, machinists, and others 
employed in the operation of the steam engines and turbines. 

Exclude from this account maintenance labor. 



97 

Operating Expense Accounts 

353. Electric Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its electric generating equipment driven by steam power. 

In the charges to this account include the cost of the labor of system 
operators or load dispatchers, foremen over regulators, regulators and 
assistants, generator attendants, switchboard attendants, brushmen, 
wipers, power plant wiremen, and others employed in the operation of 
the electric generating equipment. 

The electric generating equipment of the utility begins with the gene- 
rators, direct connected or belted to the steam engines or turbines, and 
ends at the point where the electric current leaves the power plant for 
the transmission or distribution system. 

If the utility also generates electricity by water power or gas power or 
by both, and employs the same labor in operating the electric equipment 
driven by each of these kinds of power, it shall charge to the electric 
labor account provided for each of these kinds of power the portion of 
the cost of such labor that is properly chargeable thereto. 

Exclude from this account maintenance labor. 

354. Other Labor — (Class A). 

Charge to this account the cost of labor, not provided for elsewhere 
employed by the utility in the operation of its power plant. 

In the charges to this account include the cost of the labor of watch- 
men, employees engaged in cleaning yards and buildings, janitors, mes- 
sengers, and others not chargeable to any of the preceding labor accounts.. 

Exclude from this account maintenance labor. 

355. Fuel — (Classes A B and C). 

• 

Charge to this account the cost of fuel used by the utility for generat- 
ing steam for use in its power plant. 

In the charges to this account include the cost of coal, oil, gas and all 
other kinds of fuel used in generating steam. 

356. Sales of Ashes — (Classes A B and C). 

Credit to this account the amounts received by the utility from its 
sales of ashes. 

Charge to this account any expenses incurred by the utility in selling 
such ashes, 

357. Steam Purchased — (Classes A B and C). 

Charge to this account the cost of steam purchased by the utility for 
the purpose of operating its steam engines and turbines, and other equip- 
ment in its power plant. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each vendor of such 
steam; whether or not the utility controls, is controlled by, or is in any 
way affiliated with such vendor; the quantity of steam purchased from 
each vendor, and the rate and amount paid for it. 



98 
Operating Expense Accounts 

Other Operating Supplies and Expenses — (Class C). 
35S. Water — (Classes A and B). 

Charge to this account the cost of water used by the utility in its 
power plant for boilers, transformers, condensers, and for cooling engines. 

If the utility pumps its own water and charges the cost of the water 
used for the above purposes to this account at the cost of pumping, it 
shall so keep the records of the cost of pumping that it can furnish 
information as to the separate cost of labor employed, materials and 
supplies consumed, and expenses incurred in the pumping of such water. 

Exclude from this account the cost of water used for fire protection 
and general power plant purposes. 

359. Lubricants — (Classes A and B). 

Charge to this account the cost of lubricants used by the utility on its 
steam engines and turbines and machinery connected with them, electric 
generators and accessory equipment, and all other equipment connected 
with the power plant. 

In the charges to this account include the cost of cylinder oil, machine 
oil, dynamo oil, graphite, etc. 

Exclude from this account the cost of transformer oil, wagon grease, 
and oil for lanterns. 

Boiler Plant Supplies and Expenses — (Class B). 
SCO. Boiler Plant Supplies — (Class A). 

Charge to this account the cost of supplies used by the utility in the 
operation of its boiler plant. 

In the charges to this account include the cost of boiler room records, 
boiler compounds, water purification supplies, hose, packing, gaskets, 
boiler hand tools, gauge glasses, etc. 

3(51. Boiler Plant Expenses — (Class A). 

Charge to this account the amounts of miscellaneous expenses incurred 
by the utility in the operation of its boiler plant. 

In the charges to this account include the cost of boiler inspection, 
water used for fire protection and general use, gas and electricity for 
lighting and heating the boiler plant, stationery and printing, postage, 
toilet service, telephone and like expenses. 

Other Supplies and Expenses — (Class B). 
362. Other Power Plant Supplies — (Class A). 

Charge to this account the cost of supplies not provided for elsewhere 
that are used by the utility in the operation of its power plant. 

In the charges to tnis account include cost of waste, packing, wipers, 
emery, sandpaper, whiting, metal polish, gauge glasses, gauge washers, 
manhole gaskets, handhole gaskets, steam and air hose, screws, nails, 
dynamo brushes, etc. 



Operating Expense Accounts 

363. Other Power Plant Expenses — (Class A). 

Charge to this account the amounts of miscellaneous expenses not pro- 
vided for elsewhere that are incurred by the utility in the operation of 
its power plant. 

In the charges to this account include the cost of gas and electricity 
for lighting, heating, and cleaning the power plant except the boiler room, 
ice, water for general use and fire protection, stationery and printing, 
postage, toilet service, telephone, and like expenses. 

364. Superintendents and Other Employees Expenses — (Class A). 

Charge to this account the amount of expenses incurred for the benefit 
of the utility by its superintendents and others employed by it in gen- 
erating electricity by steam power. 

In the charges to this account include the cost of train fares, car fares, 
hotel expenses, meals, and like necessary expenses incurred in the per- 
formance of the utility's business. 

Maintenance of Generating System Structures — (Classes B and C). 

365. Maintenance of Power Plant Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its power plant structures. 

In the charges to this account include the cost of repairs to such 
structures as buildings used for boiler plant equipment, steam engines 
and turbines, electric generators and accessory electric equipment; other 
buildings and all other kinds of structures, except railroad sidings and 
trestles, used in connection with the generation of electricity by steam 
power. 

366. Maintenance of Railroad Sidings and Trestles — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its railroad sidings and trestles connected with its power plant used 
for generating electricity by steam power. 

Maintenance of Generating System Equipment — (Class C). 
Maintenance of Steam Power Equipment — (Class B). 

367. Maintenance of Boiler Plant Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its boiler plant equipment. 

In the charges to this account include the cost of repairs to boilers 
and furnaces, their foundations and settings, ash pits and hoppers, valves, 
flues, iron and steel smoke stacks, breechings, mechanical stokers and 
like apparatus for regulating the supply of coal, coal and ash handling 
apparatus, cranes, feed pumps, blower engines, water feed piping, in- 
jectors, economizers, water heaters, superheaters, draft and feed water 



100 

Operating Expense Accounts 

regulators and pump governors, mechanical draft apparatus, draft gauges, 
recording and indicating thermometers, measuring and weighing devices, 
steam pipes from the boilers to the engines, steam exhaust pipes, boiler 
water purification equipment, steam traps, drains, separators, crushers, 
and other equipment used in the boiler plant. 

368. Maintenance of Steam Engines and Turbines — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its steam engines and turbines and accessory equipment. 

In the charges to this account include the cost of repairs to steam 
engines, steam turbines, their throttle valves and governors, condensers, 
air and circulating pumps, oiling systems, intakes and discharges, screen 
house equipment, cooling systems, and other apparatus accessory to the 
steam engines and turbines. 

Maintenance of Electric Equipment — (Class B). 

369. Maintenance of Turbo-Generators — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its turbo-generators. 

370. Maintenance of Other Electric Generators — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its other electric generators operated by steam power. 

In the charges to this account include the cost of repairs to electric 
generators other than turbo-generators, rotaries, motor generator sets, 
exciters, etc., when they are not installed in connection with the trans- 
mission system. 

Exclude from this account and charge to "373. Maintenance of Other 
Power Plant Equipment" account, the cost of repairs to belts', counter- 
shafts, and other apparatus for transmitting power from the steam en- 
gines and turbines to the electric generators. 

371. Maintenance of Other Electric Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to all other electric equipment used in its power plant. 

In the charges to this account include the cost of repairs to bus-bars, 
regulators, station switchboards and their equipment such as circuit 
breakers, switches, ammeters, voltmeters, etc.; also such high-tension 
transmission equipment at the electric generating station as high-tension 
bus-bars, high-tension switchboards, high-tension switches, high-tension 
current transformers, high-tension lightning arresters, high-tension poten- 
tial transformers, high-tension reactive coils, high-tension choke coils, 
high-tension grounding devices and resistances, and high-tension raising 
and lowering transformers. 



101 

Operating Expense Accounts 

Maintenance of Other Generating System Equipment — (Class B). 

372. Maintenance of Coal Storage and Weighing Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
supplies consumed, and expenses incurred by the utility in making repairs 
to its equipment used for weighing and storing coal. 

373. Maintenance of Other Power Plant Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to all other equipment used in its power plant. 

In the charges to this account include the cost of repairs to the crane 
hoist in the engine room, waste and oil saving apparatus, drip and sump 
pumps, fire and water service pumps, air compressors; also belting, pul- 
leys, hangers, countershafts and like apparatus for transmitting power 
from the prime movers to the electric generators. 

2. GENERATING BY HYDRAULIC POWER. 

Operating Labor — (Classes B and C). 

374. Superintendence — (Class A). 

Charge to this account the cost of labor employed by the utility in a 
general supervisory capacity in generating electricity by hydraulic power. 

In the charges to this account include the salaries of the superin- 
tendent and foremen of the power plant; also that portion of the salaries 
of the engineering staff, consulting operating engineers, draftsmen, chem- 
ists, clerks, etc., that is chargeable to the operation of the power plant. 

Exclude from this account salaries for services of this character per- 
formed in the maintenance of the power plant properties. 

375. Hydraulic Power Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its hydraulic power properties. 

In the charges to this account include the cost of the labor of foremen, 
gatemen, wheelmen, v canalmen, patrollers of reservoirs, dams, and canals, 
and others employed in the operation of the hydraulic power properties. 

Exclude from this account maintenance labor. 

376. Electric Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its electric generating equipment driven by hydraulic power. 

In the charges to this account include the cost of the labor of system 
operators or load dispatchers, foremen over regulators, regulators and 
assistants, generator attendants, switchboard attendants, brushmen, 
wipers, power plant wiremen, and others employed in the operation of 
the electric generating equipment. 

The electric generating equipment of the utility begins with the gen- 
erators, direct connected or belted to the prime movers, and ends at the 



102 

Operating Expense Accounts 

point where the electric current leaves the power plant for the trans- 
mission or distribution system. 

If the utility also generates electricity .by steam power or gas power 
or both, and employs the same labor in operating the electric equipment 
driven by each of these kinds of power, it shall charge to the electric 
labor account provided for each of these kinds of power the portion of 
the cost of such labor that is properly chargeable thereto. 

Exclude from this account maintenance labor. 



377. Other Labor — (Class A). 

Charge to this account the cost of labor not provided for elsewhere 
employed by the utility in the operation of its power plant. 

In the charges to this account include the cost of the labor of watch- 
men, employees engaged in cleaning yards and buildings, janitors, mes- 
sengers, and others not chargeable to any of the preceding labor accounts. 

Exclude from this account maintenance labor. 



378. Water Purchased for Power — (Classes A B and C). 

Charge to this account the cost of water purchased by the utility for 
the purpose of operating the turbines and water wheels in its power 
plant. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each vendor of 
such water; whether or not the utility controls, is controlled by, or is 
in any way affiliated with such vendor; the quantity of water purchased 
from each vendor, and the rate and amount paid for it. 



Other Operating Supplies and Expenses — ( Class C). 

379. Lubricants — (Classes A and B). 

Charge to this account the cost of lubricants used by the utility on 
its hydraulic prime movers and machinery connected with them, electric 
generators and accessory equipment, and all other equipment connected 
with its power plant. 

In the charges to this account include the cost of cylinder oil, machine 
oil, dynamo oil, graphite, etc. 

Exclude from this account the cost of transformer oil, wagon grease, 
and oil for lanterns. 

Other Supplies and Expenses — (Class B). 

380. Other Power Plant Supplies — (Class A). 

Charge to this account the cost of supplies not provided for elsewhere 
that are used by the utility in the operation of its power plant. 

In the charges to this account include the cost of waste, packing, 
wipers, emery, sandpaper, whiting, metal polish, gauge glasses, gauge 
washers, manhole gaskets, handhole gaskets, steam and air hose, screws, 
nails, dynamo brushes, etc. 



103 

Operating Expense Accounts 

381. Other Power Plant Expenses— (Class A). 

Charge to this account the amounts of miscellaneous expenses not pro- 
vided for elsewhere that are incurred by the utility in the operation of its 
power plant. 

In the charges to this account include the cost of gas and electricity 
for lighting, heating and cleaning the hydraulic power plant, ice, water 
for general use and fire protection, stationery and printing, postage, 
toilet service, telephone and like expenses. 



382. Superintendents and Other Employees Expenses — (Class A). 

Charge to this account the amount of expenses incurred for the benefit 
of the utility by its superintendents and others employed by it in gen- 
erating electricity by hydraulic power. 

In the charges to this account include the cost of train fares, carfares, 
hotel expenses, meals, and like necessary expenses incurred in the per- 
formance of the utility's business. 



Maintenance of Generating System Structures — (Classes B and C). 
3S3. Maintenance of Dams, Reservoirs, and Water Conduits — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in inaiung repairs 
to its dams, reservoirs and water conduits used in generating electricity 
by hydiaulic power. 

In the charges to this account include the cost of repairs to such struct- 
ures as dams, reservoirs, canals, aqueducts, pipe lines, other forms of 
water conduits, waste ways, sluices, forebays, grids, walls, fences, etc., 
for protecting leservoirs and water conduits, all tresties, viaducts and 
bridges appurtenant to reservoirs and water conduits. Include also in 
this account the cost of repairs to waste vays from the outlet of the 
draft tube of the tuibine to the point of final discharge and the cost of 
repaiis to gates, valves, and like accessoiies of dams, reservoirs, and 
water conduits. 



3S4. Maintenance of Power Plant Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to ah structures, except those provided for in "220. Dams, Reservoirs 
and Water Conduits" and "222. Railroad Sidings and Trestles" accounts, 
owned by the utility and used by it in generating electricity by hydaulic 
power. 

In the charges to this account include the cost of repairs to buildings 
used for hydraulic equipment, turbines and water wheels, electric gen- 
erators and accessory electric eqnipm2nt; other buildings and other 
forms of structures used in connection with the generation of electricity 
by hydraulic power. 



104 

Operating Expense Accounts 

385. Maintenance of Railroad Sidings and Trestles — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its railroad sidings and trestles connected with its power plant used 
for generating electricity by hydraulic power. 



Maintenance of Generating System Equipment — (Class C). 
386. Maintenance of Turbines and Water Wheels — (Classes A and B). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its turbines and water wheels used in generating electricity by hydrau- 
lic power. 

In the charges to this account include the cost of repairs to turbines, 
water wheels, gates, valves, pumps, and piping used in connection with 
turbines and water wheels; also governors, needle valves, nozzles, deflect- 
ing hoods, relief valves, air compressors for surge tanks, pumps for gov- 
ernors, and necessary piping in connection therewith. 



Maintenance of Electric Equipment — (Class B). 
387. Maintenance of Electric Generators — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its electric generators operated by hydraulic power. 

In the charges to this account include the cost of repairs to electric 
generators, rotaries, motor generator sets, exciters, etc., when they are 
not installed in connection with the transmission system. 

Exclude from this account and charge to "389. Maintenance of Other 
Power Plant Equipment" account, the cost of repairs to belts, counter- 
shafts, and other apparatus for transmitting power from the turbines 
to the electric generators. 



388. Maintenance of Other Electric Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to all other electric equipment used in its power plant. 

In the charges to this account include the cost of repairs to bus-bars, 
regulators, station switchboards and their equipment such as circuit 
breakers, switches, ammeters, voltmeters, etc.; also such high-tension 
transmission equipment at the electric generating station as high-tension 
bus-bars, high-tension switchboards, high-tension switches, high-tension 
current transformers, high-tension lightning arresters, high-tension poten- 
tial transformers, high-tension reactive coils, high-tension choke coils, 
high-tension grounding devices and resistances, and high-tension raising 
and lowering transformers. 



105 

Operating Expense Accounts 

389. Maintenance of Other Power Plant Equipment — (Classes A and B). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to all other equipment used in its power plant. 

In the charges to this account include the cost of repairs to the crane 
hoist in the dynamo room, waste and oil saving apparatus, air com- 
pressors, etc.; also belting, pulleys, hangers, countershafts, and like 
apparatus for transmitting power from the turbines and water wheels 
to the electric generators. 

3. GENERATING BY GAS POWER. 

Operating Labor — (Classes B and C). 

390. Superintendence — (Class A). 

* 

Charge to this account the cost of labor employed by the utility in 
a general supervisory capacity in generating electricity by gas power. 

In the charges to this account include the salaries of the superintendent 
and foremen of the power plant; also that portion of the salaries of the 
engineering staff, consulting operating engineers, draftsmen, chemists, 
clerks, etc., that is chargeable to the operation of the power plant. 

Exclude from this account services of this character performed in the 
maintenance of the power plant. 

391. Gas Producer Labor — ( Class A). 

Charge to this account the cost of labor employed by the utility in 
the operation of its gas producers. 

In the charges to this account include the cost of the labor of those 
employed in handling fuel from storage piles to gas generator buildings, 
in handling residuals from such buildings to the point where residuals 
are placed when removed from buildings, and performing other services 
in the operation of the gas producers. 

Exclude from this account maintenance labor. 

392. Engine Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in 
the operation of its gas engines. 

In the charges to this account include the cost of the labor of the chief 
engineers and assistants, engineers, oilers, wipers, machinists and others 
employed in the operation of gas engines. 

Exclude from this account maintenance labor. 

393. Electric Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its electric generating equipment driven by gas power. 

In the charges to this account include the cost of the labor of system 
operators or load dispatchers, foremen over regulators, regulators and 
assistants, generator attendants, switchboard attendants, hrushmen, 
wipers, power plant wiremen, and others employed in the operation of 
the electric generating equipment. 



106 

Operating Expense Accounts 

The electric generating equipment of the utility begins with the gen- 
erators, direct connected or belted to the prime movers, and ends at the 
point where the electric current leaves the power plant for the transmis- 
sion or distribution system. 

If the utility also generates electricity by steam power or water power 
or by both, and employs the same labor in operating the electric equip- 
ment diiven by each of these kinds of power, it shall charge to the 
electric labor account provided for each of these kinds of power, the 
portion of the cost of such labor that is properly chargeable thereto. 

Exclude from this account maintenance labor. 



394. Other Labor — (Class A). 

Charge to this account the cost of labor not provided for elsewhere 
employed by the utility in the operation of its power plant. 

In the charges to this account include the cost of the labor of watch- 
men, employees engaged in cleaning yards and buildings, janitors, mes- 
sengers, and others not chargeable to any of the preceding labor accounts. 

Exclude from this account maintenance labor. 



395. Fuel— (Classes A B and C). 

Charge to this account the cost of fuel used by the utility for gen- 
erating gas for use in its power plant. 

In the charges to this account include the cost of coal, oil, and all other 
kinds of fuel used in generating gas. 



396. Sales of Byproducts — (Classes A B and C). 

Credit to this account the amounts received by the utility from the 
sales of byproducts that result from its electric operations. 

In the credits to this account include the amounts received from sales 
of ashes, cinders, chemical waste, gas producer residuals, etc. 

Charge to this account any expenses incurred by the utility in selling 
such byproducts. The records supporting such charges to this account 
shall be so kept that the utility can furnish information as to the separate 
cost of labor, materials and supplies, and expenses involved in such 
charges. 



397. Gas Purchased for Power — (Classes A B and C). 

Charge to this account the cost of gas purchased by the utility for the 
purpose of operating the gas engines and other equipment in its power 
plant. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each vendor of 
such gas; whether or not the utility controls, is controlled by, or is in 
any way affiliated with such vendor; the quantity of gas purchased from 
each vendor, and the rate and the amount paid for it. 



107 

Operating Expense Accounts 

Other Operating Supplies and Expenses — (Class C). 

398. Water— (Classes A and B). 

Charge to this account the cost of water used by the utility in its 
power plant for boilers, transformers, condensers, and for cooling engines. 

If the utility pumps its own water and charges the cost of the water 
used for the above purpose to this account at the cost of pumping, it shall 
so keep the records of the cost of pumping that it can furnish informa- 
tion as to the separate cost of labor employed, materials and supplies 
consumed, and expenses incurred in the pumping of such water. 

Exclude from this account the cost of water used for fire protection 
and general power plant purposes. 

399. Lubricants — (Classes A and B). 

Charge to this account the cost of lubricants used by the utility in the 
operation of its gas engines and machinery connected with them, electric 
generators and accessory equipment, and all other equipment connected 
with the power plant. 

In the charges to this account include the cost of cylinder oil, machine 
oil, dynamo oil, graphite, etc. 

Exclude from this account the cost of transformer oil, wagon grease, 
and oil for lanterns. 

Gas Producer Plant Supplies and Expenses — (Class B). 

400. Gas Producer Plant Supplies — (Class A). 

Charge to this account the cost of supplies used by the utility in the 
operation of its gas producer plant. 

In the charges to this account include the cost of waste, packing, 
emery, sandpaper, whiting, metal polish, gauge glasses, gauge washers, 
manhole gaskets, handhole gaskets, gas and air hose, bolts, screws, nails, 
and like supplies used in the gas producer plant. 

401. Gas Producer Plant Expenses — (Class A). 

Charge to this account the amounts of miscellaneous expenses incurred 
by the utility in the operation of its gas producer plant. 

In the charges to this account include the cost of gas and electricity 
for lighting, heating and cleaning the gas producer plant, ice, water for 
general use and fire protection, stationery and printing, postage, toilet 
service, telephone and like expenses. 

Other Supplies and Expenses — (Class B). 

402. Other Power Plant Supplies — (Class A). 

Charge to this account the cost of supplies not provided for elsewhere 
that are used by the utility in the operation of its power plant. 

In the charges to this account include the cost of waste, packing, wipers, 
emery, sandpaper, whiting, metal polish, gauge glasses, gauge washers, 
manhole gaskets, handhole gaskets, gas and air hose, screws, nails 
dynamo brushes, etc. 



108 

Operating Expense Accounts 

403. Other Power Plant Expenses — (Class A). 

Charge to this account the amounts of miscellaneous expenses not pro- 
vided for elsewhere that are incurred by the utility in the operation of 
its power plant. 

In the charges to this account include the cost of gas and electricity 
for lighting, heating and cleaning the power plant, ice, water for general 
use and fire protection, stationery and printing, postage, toilet service, 
telephone and like expenses. 

404. Superintendents and Other Employees Expenses — (Class A). 

Charge to this account the amount of expenses incurred for the benefit 
of the utility by its superintendents and others employed by it in gen- 
rating electricity by gas power. 

In the charges to this account include the cost of train fares, carfares, 
hotel expenses, meals, and like necessary expenses incurred in the per- 
formance of the utility's business. 

Maintenance of Generating System Structures — (Classes B and C). 

405. Maintenance of Power Plant Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its power plant structures. 

In the charges to this account include the cost of repairs to such 
structures as buildings used for gas producer equipment, gas engines, 
electric generators, and accessory electric equipment; other buildings and 
all other kinds of structures, except railroad sidings and trestles, used 
in connection with the generation of electricity by gas power. 

406. Maintenance of Railroad Sidings and Trestles — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its railroad sidings and trestles connected with its power plant used 
for generating electricity by gas power. 

Maintenance of Generating System Equipment — X Class C). 
Maintenance of Gas Power Equipment: — (Class B). 

407. Maintenance of Gas Producer Plant Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its gas producer plant equipment. 

In the charges to this account include the cost of repairs to producers, 
economizers, regenerators, vaporizers, steam injectors, scrubbers, ex- 
hauster outfit, scales, specially provided boilers and pumps, flues and 
pipe, coal and ash conveyors and accessory equipment, blower engines, 
and similar auxiliary equipment; also the cost of repairs to gas conductor 
and exhaust pipe and other auxiliary gas producer plant apparatus. 



109 

Operating Expense Accounts 

408. Maintenance of Gas Engines — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its gas engines and accessory equipment. 

In the charges to this account include the cost of repairs to steam 
engines, inlet valves, governors, ignition and starting apparatus, air and 
exhaust piping, oiling system, and other apparatus accessory to the gas 
engines. 

Maintenance of Electric Equipment — (Class B). 

409. Maintenance of Electric Generators — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its electric generators operated by gas power. 

In the charges to this account include the cost of repairs to generators, 
rotaries, motor generator sets, exciters, etc., when they are not installed 
in connection with the transmission system. 

Exclude from this account and charge to "412. Maintenance of Other 
Power Plant Equipment" account, the cost of repairs to belts, counter- 
shafts, and other apparatus for transmitting power from the gas engine 
to the electric generators. 



410. Maintenance of Other Electric Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to all other electric equipment used in its power plant. 

In the charges to this account include the cost of repairs to bus-bars, 
regulators, station switchboards and their equipment such as circuit 
breakers, switches, ammeters, voltmeters, etc.; also such high-tension 
transmission equipment at the electric generating station as high-tension 
bus-bars, high-tension switchboards, high-tension switches, high-tension 
current transformers, high-tension lightning arresters, high-tension poten- 
tial transformers, high-tension reactive coils, high-tension choke coils, 
high-tension grounding devices and resistances, and high-tension raising 
and lowering transformers. 



^Y 



Maintenance of Other Generating System Equipment — ( Class B). 

411. Maintenance of Coal Storage and Weighing Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its equipment used for weighing and storing coal. 

412. Maintenance of Other Power Plant Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to all other equipment used in its power plant. 



110 

Operating Expense Accounts 

In the charges to this account include the cost of repairs to the crane 
hoist in the engine room, waste and oil saving apparatus, drip and sump 
pumps, fire and water service pumps, air compressors; also belting, pul- 
leys, hangers, countershafts, and like apparatus for transmitting power 
from the prime movers to the electric generators. 



B. ELECTRICITY GENERATED BY OTHERS. 
413. Electbicity Purchased — (Classes A B and C |. 

Charge to this account the cost of electricity purchased by the utility 
for the purpose of reselling it. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each vendor of 
such electricity: whether or not the utility controls, is controlled by, or 
is in any way affiliated with such vendor; the quantity of electricity, in 
kilowatt hours, purchased from each vendor, and the rate and amount 
paid for it. 



414. Electricity Generated Under Joint Arrangement — (Classes A B and C) 

Charge to this account the cost of electricity produced for the utility 
by others under a joint arrangement whereby the parties thereto agree 
to share the expenses of producing such electricity upon the basis of the 
relative amounts of benefits enjoyed by each of them. 

The amount charged to this account shall not include any allowance for 
profit or return upon the value of the property used in such production. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each party with 
whom it enters into such an agreement; whether or not it controls, is 
controlled by. or is in any way affiliated with each party; the terms of 
each agreement; the expenses of producing electricity thereunder as 
they are classified by the producer, the amount thereof charged to each 
party, and the basis of the charge. 



C, TRANSMISSION SYSTEM OPERATING EXPENSE ACCOUNTS. 
Operating Labor — (Classes B and C). 
415 . Superintendence — I Class A I . 

Charge to this account the cost of labor employed by the utility in a 
general supervisory capacity in the operation of its transmission system. 

In the charges to this account include the salaries of the superintendent 
and foremen of the transmission system; also that portion of the salaries 
of the engineering staff, consulting operating engineers, draftsmen, chem- 
ists, clerks, etc., that is chargeable to the operation of the transmission 
system properties. 

Exclude from this account salaries for services of this character per- 
formed in the maintenance of the transmission system properties. 



Ill 

_ i z : .-. : : . 

416. Oveehead T: System Labor — (Class A . 

Charge :: this account the 20st if labor employed by the the 

operation of m properti 

In the -barges be this : the U th i- 

employed in patrolling, inspe - - insmiss so 

lines and equipment; locating and clea:-::r overhead transmisr! n line 
trooble; pre- es from fires, floods performing similar 

"ien such labor is employed ::: overhead transmission and overhead 

ribution condu :: : i : thai rted the same poles or other 

supports the iall apportion the - :: such labor equitably to 

this account and to "442. Overhead Distribution System L£boi account 

Z s elude from this account maintenance labor. 



417. UxDEBGHOuy: _:.-.:-«:::->: : System Labor — Class -- 

Chi: it :: this account the aosf labor employed by the dtllity in 
the operation of its underground transmission =7s:e:^ properties. 

In the charges to this nt include the : :=: :: the labor :: those 

employed in inspecting and testing nude - les, manhole 

junction boxes; locating and clearing underground transmission line 
trouble; and performing other in the operation of Dndergronnd 

nsniission conductors and conduits. 

When such labor is employed on underground tr a and under- 

ground distribution condu etoi ; b f are : : ol d ed by : e sa m e eon doits, 
the utility shall apportion the ::=: :: such labor equitably to this account 
and to "443. Zi'zzi:-: rr.-z I :-ri.iz . r: :• System Labor" account. 

Exclude from this account maintenance labor. 



OS. SiSBSTATTOS LABOI — ClaSS A 

Charge :: this account the 3bst : : labor employed by the utility in :_r 
operation of its substations and transformer stations. 

In -t :'_ arges tc this account include the sost :: :_t labor :: those 
employed as regulators, biiishmen, etc, in operating the equipmeni of 
the substations and transformer stations. 

Exclude from this account maintenance labor. 



419. -iiir:: : i System Labo2 — Class A 

Charge be : it the :: = : it labor en; the utility in the 

operation of its telephone properties anection with its trans- 

mission system. 

- the this account include the cost :: the labor :: those 

--- fed :i patrolling - ing the overhead and under- 

ground U sphene lines and equipmeni I ating - . telephone 

line trouble: pre:-: - tg telephone lines & m fires, floods, ::: and per- 
forming sthei in :_t jpei Hon :: the iverhead ...unJ 

Exclude Cram this iccount maintenance labor. 



112 

Operating Expense Accounts 

420 Otheb Tbansmission System Labob — (Class A). 

Charge to this account the cost of labor not provided for elsewhere 
employed by the utility in the operation of its transmission system. 
Exclude from this account maintenance labor. 



Operating Supplies and Expenses — (Class C). 

Supplies and Expenses of Overhead and Underground Transmission 
System — (Class B). 

421. Supplies and Expenses of Overhead Transmission System — (Class 

A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
overhead transmission system properties. 

In the charges to this account include the cost of supplies used and 
such expenses as train fares, carfares, hotel expenses, meals, and like 
necessary expenses incurred by the superintendents and other employees 
of the utility while engaged in patrolling, inspecting and testing trans- 
mission lines and accessory equipment; locating and clearing overhead 
transmission line trouble; protecting lines from fires, floods, etc.; per- 
forming other services in the operation of overhead conductors, poles 
and fixtures. 



422. Supplies and Expenses of Underground Transmission System — ■ 

(Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
underground transmission system properties. 

In the charges to this account include the cost of supplies used and 
such expenses as train fares, carfares, hotel expenses, meals, and like 
necessary expenses incurred by the superintendents and other employees 
of the utility while engaged in inspecting and testing underground cables, 
manholes and junction boxes; locating and clearing underground trans- 
mission line trouble; performing other services in the operation of under- 
ground conductors and conduits. 



Other Operating Supplies and Expenses — (Class B). 
423. Substation Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
by the utility in the operation of its substations and transformer stations. 

In the charges to this account include the cost of waste, wipers, brooms, 
shovels, scoops, hand tools, stationery and printing, postage, light, heat, 
drinking water, ice, soap, and water for cooling transformers and for 
general use, and like supplies used and expenses incurred. Charge also 
to this account such expenses as train fares, carfares, meals, and like 
expenses incurred by the superintendents and other employees of the 
utility in the operation of substations and transformer stations. 



113 

Operating Expense Accounts 

424. Telephone System Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
telephone system. 

In the charges to this account- include the cost of supplies used and 
such expenses as train fares, carfares, hotel expenses, meals, and like 
necessary expenses of the superintendents and other employees of the 
utility while engaged in patrolling, inspecting, and testing overhead and 
underground telephone lines and equipment; locating and clearing tele- 
phone line trouble; protecting telephone lines from fires, floods, etc.; per- 
forming all other services in the operation of the telephone system. 

425. Transmission System Rent — (Class A). 

Charge to this account the amount of rent accrued during each account- 
ing period on property rented by the utility from others for a short term 
for use in transmitting electricity, and in which it makes no investment 
except expenditures for repairs or for changes which it makes for its 
own convenience. 

If the utility leases such property for a long term and enjoys exclusive 
use thereof during the period of the lease, it shall charge the rent that 
it pays thereon to "700. Rent for Lease of Electric Properties" account. 

426. Other Transmission System Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred, 
not provided for elsewhere, for the benefit of the utility by its employees 
in the operation of its transmission system properties. 

427. Maintenance of Transmission System Structures — (Classes A B and 

C). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its buildings and other forms of structures used for substation and 
transformer station purposes. 

Maintenance of Transmission System Equipment — ( Class C). 

Maintenance of Overhead Transmission System Equipment — (Class 
B). 

428. Maintenance of Poles and Fixtures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the poles and fixtures of its transmission system. 

In the charges to this account include the cost of repairs to poles, stubs, 
towers, roof horses, messenger wires, suspension cables, safety cradle 
wires, cross arms, pins, insulators, braces, brackets, other pole fixtures, 
pole line guys, wire line guys, and other supports for holding poles, 
towers, wire lines, etc., in position. 

8 



114 
Operating Expense Accounts 

429. Maintenance of Oveehead Conductors — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the overhead conductors and accessory equipment of its transmission 
system. 

In the charges to this account include the cost of repairs to cables, 
wires, insulators, main conductors and feeders, and other equipment 
appurtenant to the overhead conductors. 

430. Maintenance of Overhead Telephone System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the overhead telephone lines of its transmission system. 

In the charges to this account include the cost of repairs to poles, 
cables, wires, booths and instruments, and all other equipment perma- 
nently assigned to overhead telephone lines. 

Maintenance of Underground Transmission System Equipment — 
(Class B). 

431. Maintenance of Underground Conduits — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the underground conduits of its transmission system. 

In the charges to this account include the cost of repairs to manholes, 
ducts and pipes, sewer connections, sewer traps, and like accessories. 

432. Maintenance of Underground Conductors — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the^ utility in making repairs 
to the underground conductors and accessory equipment of its transmis- 
sion system. 

In the charges to this account include the cost of repairs to cables and 
wires, insulators, and other equipment appurtenant to the underground 
conductors. 

433. Maintenance of Underground Telephone System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the underground telephone lines of its transmission system. 

In the charges to this account include the cost of repairs to conduits, 
cables, wires, booths and instruments, and other equipment permanently 
assigned to underground telephone lines. 

434. Maintenance of Substation Equipment — (Classes A and B). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 



115 

Operating Expense Accounts 

to its equipment used in its substations, transformer stations, or places 
that are adjacent thereto and serve as complementary parts of the sub- 
stations and transformer stations. 

In the charges to this account include the cost of repairs to trans- 
formers, wiring, switchboards, instruments, terminal boards, and other 
apparatus permanently assigned to the substation but not affixed to the 
structure thereof. 

D. STORAGE SYSTEM OPERATING EXPENSE ACCOUNTS. 
Operating Labor — (Classes B and C). 

435. Superintendence — (Class A). 

Charge to this account the cost of labor employed by the utility in 
a supervisory capacity in the operation of its storage batteries. 

In the charges to this account include the salaries of the superin- 
tendent and foremen of the storage batteries; also that portion of the 
salaries of the engineering staff, consulting operating engineers, drafts- 
men, chemists, clerks, etc., that is chargeable to the operation of the 
storage battery system. 

Exclude from this account salaries for services of this character per- 
formed in the maintenance of the storage battery properties. 

436. Storage Battery Labor— (Class A). 

Charge to this account the cost of labor employed by the utility in 
the operation of its storage batteries. 

In the charges to this account include the cost of the labor of those 
employed in testing and inspecting batteries, attending to the batteries, 
refilling tanks, performing other services in the operation of the storage 
batteries. 

Operating Supplies and Expenses — (Classes B and C). 

437. Storage Battery Supplies — (Class A). 

Charge to this account the cost of supplies used by the utility in the 
operation of its storage batteries. 

In the charges to this account include the cost of acid and distilled 
water for storage battery cell, soda, sponges, brooms, mops, waste, rags, 
hydrometers, thermometers, automatic cell fillers, rubber hose, gloves, 
shoes, paint, brushes for boosters and compensators. 

438. Storage Battery Expenses — ( Class A). 

Charge to this account the amounts of miscellaneous expenses, not pro- 
vided for elsewhere, incurred by the utility in the operation of its storage 
batteries. 

In the charges to this account include the cost of light, heat, water, 
stationery, postage, telephone, and like expenses; also such necessary 
expenses as train fares, carfares, meals, etc., incurred by the superin- 
tendents and other employees of the utility while engaged in the opera- 
tion of the storage batteries. 



116 

Operating Expense Accounts 

439. Maintenance of Storage Battery Structures — (Classes A B and C). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its structures used for storage battery purposes. 

440. Maintenance of Storage Battery Equipment — (Classes A B and C). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its storage battery equipment. 

In the charges to this account include the cost of repairs to storage 
battery tanks, switches, regulating apparatus, boosters, compensators, 
tank insulators, cells, negative and positive plates, lead in strip, spelter, 
dry boards, tank bands, sheet lead, glass plates, glass covers, hydrogen 
generators, jumpers, clamps, -etc.; also the cost of repairs to specially 
constructed battery room floors, and the cost of protective painting inside 
the battery room. 

E. DISTRIBUTION SYSTEM OPERATING EXPENSE ACCOUNTS. 
Operating Labor — (Classes B and C). 

441. Superintendence — (Class A). 

Charge to this account the cost of labor employed by the utility in 
a general supervisory capacity in the operation of its distribution system. 

In the charges to this account include the salaries of the superin- 
tendent and foremen of the distribution system; also that portion of the 
salaries of the engineering staff, consulting operating engineers, drafts- 
men, chemists, clerks, etc., that is chargeable to the operation of the 
distribution system properties. 

Exclude from this account salaries for services of this character per- 
formed in the maintenance of the distribution system properties. 



442. Overhead Distribution System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its overhead distribution system properties. 

In the charges to this account include the cost of the labor of those 
employed in patrolling, inspecting, and testing overhead distribution 
lines and equipment; locating and clearing overhead distribution line 
trouble; protecting lines from fires, floods, etc., and performing similar 
services. 

When such labor is employed on overhead distribution and overhead 
transmission conductors that are supported by the same poles or other 
supports the utility shall apportion the cost of such labor equitably to 
this account and to "416. Overhead Transmission System Labor" account. 

Exclude from this account maintenance labor. 

443. Underground Distribution System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its underground distribution properties. 



117 

Operating Expense Accounts 

In the charges to this account include the cost of the labor of those 
employed in inspecting and testing underground cables, manhole and 
junction boxes; locating and clearing underground distribution line 
trouble; and performing other services in the operation of underground 
distribtuion conductors and conduits. 

When such labor is employed on underground distribution and under- 
ground transmission conductors that are contained by the same conduits, 
the utility shall apportion the cost of such labor equitably to this account 
and to "417. Underground Transmission System Labor" account. 

Exclude from this account maintenance labor. 



444. Labor Removing and Resetting Meters — (Class A). 

Charge to this account the cost of labor employed by the utility in 
removing and resetting its meters used on the premises of consumers. 

In the charges to this account include the cost of the labor of those 
employed in removing meters from the premises of the consumer to the 
utility's shop for testing purposes; resetting or replacing such meters 
after they have been tested; changing the location of meters on consumers 
premises. 

Exclude from this account maintenance labor. 



445. Labor Inspecting and Testing Meters — (Class A). 

Charge to this account the cost of labor employed by the utility in 
inspecting and testing meters that are in use. 
Exclude from this account maintenance labor. 



446. Other Meter Department Labor — (Class A). 

Charge to this account the cost of labor not provided for elsewhere 
employed by the utility in the operation of its meter department. 
Exclude from this account maintenance labor. 



447. Labor Inspecting, Removing and Resetting Transformers — (Class 

A). 

Charge to this account the cost of labor employed by the utility in 
removing, inspecting, testing, and resetting transformers whether they 
are in use on the premises of consumers, in manholes, or on poles adja- 
cent to consumers premises. 

Exclude from this account maintenance labor. 



448. Labor Making Distribution Maps and Records — (Class A). 

Charge to this account the cost of labor employed by the utility in 
making maps and records of its distribution system. 

In the charges to this account include the cost of the labor of those 
employed in making maps of its overhead and underground lines, rights 
of way, etc., and in making statistical records of its distribution system. 



118 

Operating Expense Accounts 

449. Other Distribution System Labor — (Class A). 

Cnarge to this account the cost of labor not provided for elsewhere 
employed by the utility in the operation of its distribution system. 
Exclude from this account maintenance labor. 



Operating Supplies and Expenses — (Class C). 

Supplies and Expenses oe Overhead and Underground Distribution 
System — (Class B). 

450. Supplies and Expenses oe Overhead Distribution System — (Class 

A). 

Charge to this account the cost of supplies used and expenses incurred 

for the benefit of the utility by its employees in the operation of its 
overhead distribution system properties. 

In the charges to this account include the cost of supplies used and 
such expenses as train fares, carfares, hotel expenses, meals, and like 
necessary expenses incurred by the superintendents and other employees 
of the utility while engaged in patrolling, inspecting and testing distri- 
bution lines and accessory equipment; locating and clearing overhead 
distribution line trouble; protecting lines from fires, floods, etc.; per- 
forming other services in the operation of overhead conductors, poles and 
fixtures. 

451. Supplies and Expenses oe Underground Distribution System — 

(Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
underground distribution system properties. 

In the charges to this account include the cost of supplies used and 
such expenses as train fares, carfares, hotel expenses, meals and like 
necessary expenses incurred by the superintendents and other employees 
of the utility while engaged in inspecting and testing underground cables, 
manhole and junction boxes; locating and clearing underground distri- 
bution line trouble; performing other services in the operation of under- 
ground conductors and conduits. 

Other Operating Supplies and Expenses — (Class B). 

452. Meter Department Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its meter 
department. 

In the charges to this account include the cost of candles, matches, ice 
water, laundry, electricity for light, heat, and power, stationery, postage, 
and like items; also such expenses as train fares, carfares, hotel expenses, 
meals and like necessary expenses incurred by the superintendents and 
other employees of the utility while engaged in removing, resetting, in- 
specting, and testing meters, and performing other services in the opera- 
tion of the meter department. 



119 
Operating E5lpen.se Accounts 

g bmer Supplies ahi Expenses — i. Class A'». 

Charge to this account the cos: ::' supplies -xses incurred 

for the benefit of the utility by its employes in the of the 

transformers of its distribution system. 

In the charges to this account include the :ost :: supplies used and 
such expenses as train fares, carfares, hotel expenses, meals, and like 
necessary expenses incurred by the superintendents and other employees 
of the utility while engaged in removing, inspecting, :es:ing. resetting 
transformers and performing other services tn the operation of the 
transformers of ;he distribution system. 

454. Map and Recoed Supplies and Expenses — 'Cass A>. 

Charge to this account the cos: : supplies used axd expenses in:urreJ 
for the benefit of the utility by lyees in making maps of its over- 

xe::.:l and xx::er_x:xxd ;x: ; . ::::■;; :: ~ays. e::.. =::■:! in maxing =:a:is:ical 
records of its distribution system properties 

Distribution System Reni — i Class A'. 

Charge to this account the amount of ex: : :rue.l luring each account- 
ing period on property rented by the utility from others for a short term 
for use in distributing electricity, and in which it makes no investment 
except expenditures for repairs or for changes which it maxes for its 

own convenience. 

If the utility leases such property for a long term and enjoys ex:lusive 
use thereof during the period of the lease, it shall charge the rent that 

:: :::;•- :xrreex :: ".- Rzni j::- Lease :e Eeeceeic Peopeeties" e:::xx: 



Othee Distribution System Supplies and ^xjexses — ■ Class A). 

----- :: :xis e:::xx: :xe :es: o: supplies used and expenses ix:urred, 
not provided for elsewhere, : : the benefit of the atilil by its exiployees 

in Ut :pe:a:iox c: i:s Iis:ri':a:ion sys:en r:ies, 

457. IfAmTENAifcs e Distribution System Structures — ' Classes A B and C ) . 

Unarge :o txis neeoun: :xe :os: :: lalo: employed. xia:erials axd sup- 
- ixxsnxaed axd -x;exsrs ix:urred "07 :xe u:ili:y ix making repairs 
:o :xe s:rx::ures ;: i:s dis::nbu:ion sys:exa, 

Maineenanie dp Distkibutios System Equipment — « Class C». 

Maintenance :>i Overhead Distbibution Se-ee:: Equipment — (Class 

b;.. 

45S. Maintenance :e Poles axe Fixtubes — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making re;?:; 
to the poles and fixtures of its distribution system. 

In the charges to this account include the cost of repairs to poles, stubs, 

:o~ers r ■:■:■: xcuses. messenger —Ires. - - - ,bles. safety cradle 



120 

. Operating Expense Accounts 

wires, cross arms, pins, insulators, braces, brackets, otber pole fixtures, 
pole line guys, wire line guys, and other supports for holding poles, 
towers, wire lines, etc., in position. 

459. Maintenance of Overhead Conductors — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the overhead conductors and accessory equipment of its distribution 
system. 

In the charges to this account include the cost of repairs to cables, 
wires, insulators, main conductors and feeders, and other equipment 
appurtenant to the overhead conductors. 

Maintenance of Underground Distribution System Equipment — 
(Class B). 

460. Maintenance of Underground Conduits — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the underground conduits of its distribution system. 

In the charges to this account include the cost of repairs to manholes, 
ducts and pipes, sewer connections, sewer traps, and like accessories. 

461. Maintenance of Underground Conductors — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the underground conductors and accessory equipment of its distribution 
system. 

In the charges to this account include the cost of repairs to cables and 
wires, insulators, and other equipment appurtenant to the underground 
conductors. 

Maintenance of Services — (Class B). 

462. Maintenance of Overhead Services — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the overhead service equipment of its distribution system. 

In the charges to this account include the cost of repairs to conductors, 
main cutout switches, and other equipment appurtenant to the overhead 
services. 

463. Maintenance of Underground Services — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the underground service equipment of its distribution system. 

In the charges to this account include the cost of repairs to conductors, 
ducts, main cutout switches, and other equipment appurtenant to the 
underground services. 



121 

Operating Expense Accounts 

Maintenance oe Transformers — (Class B). 

464. Maintenance of Overhead Transformers — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the overhead transformers and devices of its distribution system. 



465. Maintenance of Underground Transformers — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the underground transformers and devices of its distribution system. 

466. Maintenance of Meters — (Classes A and B). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to the meters of its distribution system . 

In the charges to this account include the cost of such repairs as re- 
adjusting, cleaning, and painting meters; also inserting jewels, pivots, 
magnets, and other new parts. 

F. UTILIZATION SYSTEM OPERATING EXPENSE ACCOUNTS. 
Operating Labor — (Classes B and C). 

467. Municipal Street Arc System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its municipal street arc system. 

In the charges to this account include the cost of the labor of those 
employed in trimming, inspecting, setting, and removing municipal street 
arc lamps; patrolling municipal street arc lamp circuits; locating open 
circuits, crosses or circuits; and performing other services in the opera- 
tion of the municipal street arc system. 

Exclude from this account maintenance labor. 

468. Municipal Street Incandescent System Labor — (Class A). 

Gharge to this account the cost of labor employed by the utility in the 
operation of its municipal street incandescent system. 

In the charges to this account include the cost of the labor of those 
employed in patrolling and inspecting municipal street incandescent 
lamps and appurtenant equipment; locating and adjusting trouble; re- 
newing municipal incandescent lamps; and performing other services in 
the operation of the municipal street incandescent system. 

Exclude from this account maintenance labor. 

469. Private Street Arc System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its private street arc system. 

In the charges to this account include the cost of the labor of those 
employed in trimming, inspecting, setting, and removing private street 



122 
Operating Expense Accounts 

arc lamps; patrolling private street arc lamp circuits; locating open 
circuits, crosses or circuits; and performing other services in the opera- 
tion of the private street arc system. 

Exclude from this account maintenance labor. 

470. Private Street Incandescent System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its private street incandescent system. 

In the charges to this account include the cost of the labor of those 
employed in patrolling and inspecting private street incandescent lamps 
and appurtenant equipment; locating and adjusting trouble, removing 
private incandescent lamps; and performing other services in the opera- 
tion of the private street incandescent system. 

Exclude from this account maintenance labor. 

471. Commercial Arc System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its commercial arc system. 

In the charges to this account include the cost of the labor of those 
employed in trimming, inspecting, setting, and removing commercial arc 
lamps; patrolling commercial arc circuits; locating open circuits, crosses 
or circuits; and performing other services in the operation of the com- 
mercial arc system. 

Exclude from this account maintenance labor. 

472. Commercial Incandescent System Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its commercial incandescent system. 

In the charges to this account include the cost of the labor of those 
employed in patrolling and inspecting commercial incandescent lamp^; 
and appurtenant equipment; locating and adjusting trouble; removing 
commercial incandescent lamps; and performing other services in the 
operation of the commercial incandescent system. 

Exclude from this account maintenance labor. 



473. Consumers' Premises Inspection Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in 
inspecting consumers' premises either in compliance with legal require- 
ments or its own requirements made to insure safety of operation. 

474. Other Consumers' Premises Labor — (Class A). 

Charge to this account the cost of labor employed by the utility and 
furnished gratuitously to consumers for the purpose of maintaining the 
efficiency of their installations. 

In the charges to this account include the cost of the labor of those 
employed in investigating complaints made by consumers; changing 
meters for test purposes at their requests; wiring their premises; in- 



123 

Operating Expense Accounts 

specting and testing new wiring and fixtures for them; inspecting, clean- 
ing, and repairing electric signs on their premises; and performing 
similar services. 

Operating Supplies and Expenses — (Class C). 

Municipal Street Arc and Incandescent Systems Supplies and Ex- 
penses — (Class B). 

475. Municipal Street Arc System Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
municipal street arc system. 

In the charges to this account include the cost of carbons, globes, waste, 
reflectors, etc., and such expenses as train fares, carfares, hotel expenses, 
meals, and like necessary expenses incurred by the employees of the 
utility in the operation of the municipal street arc system. 

476. Municipal Street Incandescent System Supplies and Expenses — 

(Class A.) 

Charge to this account the cost of supplies used and expenses incurred 
for tne benefit of the utility by its employees in the operation of its 
municipal street incandescent system. 

In the charges to this account include the cost of lamps, outer globes, 
shades, sockets, canopies, etc., and such expenses as train fares, carfares, 
hotel expenses, meals, and like necessary expenses incurred by the em- 
ployees of the utility in the operation of the municipal street incandescent 
system. 

Private Street Arc and Incandescent Systems Supplies and Expenses 
— (Class B). 

477. Private Street Arc System Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
private street arc system. 

In the charges to this account include the cost of carbons, globes, waste, 
reflectors, etc., and such expenses as train fares, carfares, meals, and 
like necessary expenses incurred by the employees of the utility in the 
operation of the private street arc system. 

478. Private Street Incandescent System Supplies and Expenses — 

(Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
private street incandescent system. 

In the charges to this account include the cost of incandescent lamps, 
outer globes, shades, sockets, canopies, etc.. and such expenses as train 
fares, carfares, meals, and like necessary expenses incurred by the em- 
ployees of the utility in the operation of the private street incandescent 
system. 



124 

Operating Expense Accounts 

Commercial Arc and Incandescent Systems Supplies and Expenses — 
(Class B). 

479. Commercial Arc System Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its com- 
mercial arc system. 

In the charges to this account include the cost of carbons, globes, waste, 
reflectors, etc., and such expenses as train fares, carfares, meals, and like 
necessary expenses incurred by the employees of the utility in the opera- 
tion of the commercial arc system. 



480. Commercial Incandescent System Supplies and Expenses — (Class 

A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
commercial incandescent system. 

In the charges to this account include the cost of incandescent lamps, 
outer globes, shades, sockets, canopies, etc., and such expenses as train 
fares, carfares, meals, and like necessary expenses incurred by the em- 
ployees of the utility in the operation of the commercial incandescent 
system. 



Other Operating Supplies and Expenses — (Class B). 
481. Consumers' Premises Inspection Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in inspecting the premises 
of its consumers. 

In the charges to this account include the cost of supplies used, the 
cost of municipal certificates and Board of Fire Underwriters' inspection 
certificates, and such other expenses as train fares, carfares, meals, and 
like necessary expenses incurred by the employees of the utility while 
engaged in inspecting the premises of consumers. 



482. Other Consumers' Premises Supplies and Expenses — (Class A). 

Charge to this account the cost of other supplies and expenses incurred 
for the benefit of the utility by its employees while performing services 
gratuitously on the premises of its consumers. 

In the charges to this account include the cost of supplies used and 
such expenses as train fares, carfares, meals, and like necessary expenses 
incurred by the employees of the utility in investigating complaints made 
by its consumers; changing meters for test purposes at their requests; 
wiring their premises; inspecting and testing new wiring and fixtures 
for them; inspecting, cleaning, and repairing electric signs on their 
premises; and performing similar services. 



125 

Operating Expense Accounts 

Maintenance of Utilization System Equipment — (Class C). 

Maintenance of Municipal Street Arc and Incandescent Systems — 
(Class B). 

483. Maintenance of Municipal Street Arc System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its municipal street arc system. 

In the charges to this account include the cost of repairs to arc lamps, 
lamp fixtures, poles, cross arms, pins, braces, ropes, pulleys, weights, 
hangers, outriggers, cutouts, overhead and underground wires, and other 
equipment used exclusively in connection with the lighting of public 
streets by means of arc lamps. 

In the charges to this account include also the cost of relocating mu- 
nicipal street arc lamps. 

484. Maintenance of Municipal Street Incandescent System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its municipal street incandescent system. 

In the charges to this account include the cost of repairs to lamp 
fixtures, poles, cross arms, pins, braces, insulators, overhead and under- 
ground wires, and other equipment used exclusively in connection with 
the lighting of public streets by means of incandescent lamps. 

In the charges to this account include also the cost of relocating mu- 
nicipal street incandescent lamps. 



Maintenance of Private Street Arc and Incandescent Systems — 
(Class B). 

485. Maintenance of Private Street Arc System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its private street arc systems. 

In the charges to this account, include the cost of repairs to arc lamps, 
lamp fixtures, poles, cross arms, pins, braces, insulators, ropes, pulleys, 
weights, hangers, outriggers, cutouts, overhead and underground wires, 
and other equipment used exclusively in connection with the lighting of 
private streets by means of arc lamps. 

In the charges to this account include also the cost of relocating private 
street arc lamps. 



486. - Maintenance of Private Street Incandescent System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its private street incandescent system. 

In the charges to this account include the cost of repairs to fixtures, 
poles, cross arms, pins, braces, insulators, overhead and underground 



126 

Operating Expense Accounts 

wires, and other equipment used exclusively in connection with the light- 
ing of private streets by means of incandescent lamps. 

In the charges to this account include also the cost of relocating private 
street incandescent lamps. 



Maintenance of Commercial Arc and Incandescent Systems — (Class 
B). 

487. Maintenance of Commercial Arc System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its commercial arc system. 

In the charges to this account include the cost of repairs to arc lamps, 
lamp fixtures, cutouts, mast arms, hangers, pulleys, suspensions, weights, 
padlocks, wire and cable leads to lamps, and other equipment used exclu- 
sively in supplying light to commercial consumers by means of arc lamps 
owned by the utility. 

In the charges to this account include also the cost of relocating com- 
mercial arc lamps. 



488. Maintenance of Commercial Incandescent System — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its commercial incandescent system. 

In the charges to this account include the cost of repairs to lamp 
fixtures, and other equipment used exclusively in supplying light to com- 
mercial consumers by means of incandescent lamps owned by the utility. 

In the charges to this account include also the cost of relocating com- 
mercial incandescent lamps. 



G. COMMERCIAL DEPARTMENT OPERATING EXPENSE 
ACCOUNTS. 

Operating Labor — (Classes B and C). 

489. Contract Department Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its contract department. 

In the charges to this account include a proper proportion of the sala- 
ries of those officers and their assistants who are in charge of the utility's 
contract department; also the salaries of those clerks that are assigned 
to give attention to bill questions, receive applications, etc. 



490. Meter Indexing Labor— (Class A). 

Charge to this account the cost of labor employed by the utility in 
reading its meters. 

In the charges to this account include the cost of the labor of em- 
ployees engaged in reading meters and counting consumers' installa- 
tions. 



127 

Operating Expense Accounts 

491. Consumers' Accounting Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its accounting department. 

In the charges to this account include the cost of the labor of the 
office manager and his assistants, bookkeepers, and clerks in the account- 
ing department who are engaged in keeping accounts with consumers. 

402. Collection Department Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its collection department. 

In the charges to this account include the cost of the labor of collection 
office employees, collectors, cashiers, assistants, and all others engaged in 
collecting consumers accounts. 

493. Other Commercial Department Labor — (Class A). 

Charge to this account the cost of labor not provided for elsewhere 
employed by the utility in the operation of its commercial department. 

In the charges to this account include the cost of the labor of janitors, 
messengers, watchmen, etc. 

Operating Supplies and Expenses — (Classes B and C). 

494. Contract Department Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its con- 
tract department. 

In the charges to this account include the cost of stationery, printing, 
miscellaneous office supplies, and such expenses as train fares, carfares, 
hotel expenses, meals, and like necessary expenses incurred by the em- 
ployees of the utility engaged in the contract department. 

495. Meter Indexers' Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in reading its meters. 

In the charges to this account include the cost of flash lights, meter 
reading sheets, binders, and like supplies, and such expenses as meals, 
carfares, and like necessary expenses incurred by the employees of the 
utility in reading meters. 



496. Consumers' Accounting Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
accounting department. 

In the charges to this account include the cost of stationery, printing, 
office supplies, and such expenses as meals, carfares, and like necessary 
expenses incurred by the employees of the utility engaged in keeping 
accounts with consumers. 



128 

Operating Expense Accounts 

497. Collection Department Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in the operation of its 
collection department. 

In the charges to this account include the cost of stationery, printing, 
office supplies, and such expenses as meals, carfares, and like necessary 
expenses incurred by the employees of the utility engaged in collecting 
consumers accounts. 

498. Commercial Department Office Rent — (Class A). 

Charge to this account the amount of rent accrued during each account- 
ing period on property of others used by the utility for commercial office 
purposes. Charge also to this account all taxes borne by the utility on 
such property. 

499. Other Commercial Department Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred, 
not provided for elsewhere, by the utility in the operation of its com- 
mercial department. 

In the charges to this account include the cost of clock service, 
directories, drinking water, ice, laundry, light, heat, telephone, and like 
expenses. 

H. NEW BUSINESS DEPARTMENT OPERATING EXPENSE 
ACCOUNTS. 

New Business Salaries and Commissions — (Classes B and C). 

500. New Business Management Salaries — (Class A). 

Charge to this account the salaries of those employees of the utility 
who are engaged in the administration of the department which it main- 
tains for the promotion of its electric business. 

In the charges to this account include the salaries of the manager, his 
assistants, and clerks employed in the new business department. 

501. New Business Soliciting Salaries — (Class A). 

Charge to this account the salaries of those employees of the utility 
who are engaged in promoting its electric business through soliciting. 

In the charges to this account include the salaries of canvassers, solici- 
tors, etc.; also a proper proportion of the salaries of power and illu- 
minating engineers who prepare estimates and give advice in connection 
with the solicitation of new business. 

502. New Business Advertising Salaries — ( Class A). 

Charge to this account the salaries of those employees of the utility 
who are engaged in promoting its electric business through advertising. 

In the charges to this account include the salaries of the advertising 
manager, his assistants and clerks, demonstrators, etc. 



129 
Operating Expense Accounts 

503. Oiheb New Business Salaries — (Class A). 

Charge to this account the salaries of employees of the utility not 
provided for elsewhere who are engaged in promoting its electric business. 
Charge also to this account the cost of labor employed by the utility in 
wiring consumers' premises and installing signs and other devices on 
the premises of consumers without charge in order to promote its electric 
business. 



504. New Business Commissions — (Class A). 

Charge to this account the amounts of commissions paid by the utility 
in order to promote its electric business. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each person to whom 
a commission is paid and the amount paid to him. 

New Business Supplies and Expenses — ( Classes B and C). 

505. New Business Management Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the by its employees in the administration of 

the department which it maintains for the promotion of its electric busi- 
ness. 

In the charges to this account include the cost of stationery, printing, 
postage, miscellaneous office supplies, and such expenses as train fares. 
carfares, hotel expenses, meals, and like necessary expenses incurred by 
the employees of the utility in the administration of its new business 
department. 

506. New Business Soliciting Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in promoting its electric 
business through soliciting, 

In the charges to this account include the cost of stationery, printing, 
postage, etc., and such expenses as train fares, carfares, hotel expenses. 
meals, and like necessary expenses incurred by the employees of the 
utility while engaged in soliciting new business. 



507. New Business Advertising Supplies and Expenses — (Class A). 

Charge to this account the.cost of supplies used and expenses incurred 
for the benefit of the utility by its employees in promoting its electric 
business through advertising. 

In the charges to this account include the cost of newspaper adver- 
tisements, printed circulars, electric signs, posters, bulletins, booklets, 
stationery, printing, postage, and such expenses as train fares, carfares, 
hotel expenses, meals, and like necessary expenses incurred by the em- 
ployees of the utility while engaged in promoting electric business through 
advertising. 



130 

Operating Expense Accounts 

508. New Business Wibing — (Class A). 

Charge to this account the cost of materials and supplies used, and 
expenses incurred by the employees of the utility in promoting electric 
business by wiring gratuitously the premises of consumers. 

509. New Business Signs and Devices — (Class A). 

Charge to this account the cost of materials and supplies used, and 
expenses incurred by the employees of the utility in promoting electric 
business by furnishing gratuitously electric signs and devices to con- 
sumers. 

510. New Business Appliance Show Room Rent — (Class A). 

Charge to this account the amount of rent accrued during each account- 
ing period on property rented by the utility from others and used by it 
to display electric appliances in order to promote its electric business. 

If the utility leases this property for a long term and enjoys exclusive 
use thereof during the period of the lease, it shall charge the rent that 
accrues on such property to "702. Othee Rent Deductions" account 

511. Other New Business Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred, 
not provided for elsewhere, by the employees of the utility in the pro- 
motion of its electric business. 

I, GENERAL ADMINISTRATIVE EXPENSE ACCOUNTS. 
General Administrative Salaries — (Classes B and C). 

512. Salaries of General Officers — (Class A). 

Charge to this account the salaries of officers employed by the utility 
whose jurisdiction extends over its entire business and whose services 
are. not chargeable to any particular department. 

In the charges to this account include the salaries of the president, 
vice-president, general manager, secretary, treasurer, comptroller, general 
auditor, etc. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount of each officer's 
salary. 

513. Salaries of General Office Clerks — (Class A). 

Charge to this account the salaries of clerks who are employed by the 
utility in its general office and whose services are not directly chargeable 
to any particular department. 

In the charges to this account include the salaries of the general office 
auditors, bookkeepers, cashiers, paymasters, stenographers and other 
clerks connected with the general office. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount of each clerk's 
salary- 



131 

Operating Expense Accounts 

General Administrative Supplies and Expenses — (Class C). 
General Administrative Supplies — (Class B). 
514. General Office Stationery and Printing — (Class A). 

Charge to this account the cost of stationery and printing used in the 
general office, except that which is used on work chargeable to particular 
departments. 

In the charges to this account include the cost of blank books, letter 
paper, envelopes, printed forms, postage, carbon paper, blotters, and like 
items. 



515. Other General Office Supplies — (Class A). 

Charge to this account the cost of office supplies used in the general 
office, except those which are used on work chargeable to particular 
departments. 

In the charges to this account include the cost of ink, inkstands, pens, 
penholders, pencils, paper clips and fasteners, pins, typewriter ribbons, 
waste baskets, and like items. 



General Officers' and General Office Clerks' Expenses — (Class B). 
516. General Officers' Expenses — (Class A). 

Charge to this account the amount of expenses incurred for the benefit 
of the utility by its officers whose jurisdiction extends over the entire 
business and whose services are not chargeable to any particular depart- 
ment. 

In the charges to this account include traveling, hotel and like necessary 
expenses incurred by the president, vice-presidents, general manager, 
secretary, treasurer, comptroller, general auditor, etc., while they are 
engaged in performing services for the utility. 

The records supporting the entries to this account shall be so. kept that 
the utility can furnish information as to the amount and nature of each 
officers' expenses. 



517. General Office Clerks' Expenses — (Class A). 

Charge to this account the amount of expenses incurred for the benefit 
of the utility by clerks who are employed in its general office and whose 
services are not directly chargeable to any particular department. 

In the charges to this account include traveling, hotel, and like neces- 
sary expenses incurred by the general office auditors, bookkeepers, cash- 
iers, paymasters, stenographers, and other clerks connected with the 
general office while they are engaged in performing services for the 
utility. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount and nature of each 
clerk's expenses. 



132 

Operating Expense Accounts 

Other General Administrative Expenses — (Class B). 
51S. General Law Expenses — (Class A). 

Charge to this account all general law expenses incurred by the utility. 

In the charges to this account include the pay and expenses of counsel, 
solicitors, and attorneys, their clerks and attendants, and the expenses 
of their offices if they are employed exclusively by the utility; fees paid 
to legal advisers not regular employees of the utility; cost of printing 
briefs, legal forms, testimony, reports, etc.; payments to arbitrators of 
disputed questions; payments of special fees, notarial fees, and witness 
fees not elsewhere provided for; expenses connected with taking deposi- 
tions, court costs, and like expenses. 

Exclude from this account all expenses incurred in connection with the 
defense and settlement of damage claims. 

If the utility has a law department, it shall so keep the records sup- 
porting the entries to this account that it can furnish separate informa- 
tion as to the salaries, the supplies, and expenses thereof charged to 
this account. 



519. General Office Rent — (Class A). 

Charge to this account the amount of rent accrued during each account- 
ing period on property of others used by the utility for general office 
purposes. Charge also to this account the taxes borne by the utility on 
such property. 



520. Other General Office Expenses — (Class A). 

Charge to this account expenses not provided for elsewhere, incurred 
for the benefit of the utility in connection with its general office. 

In the charges to this account include the cost of light, heat, telephone, 
telegrams, messenger and janitor services, newspapers, periodicals, ice, 
drinking water, laundry, and like expenses. 



521. Maintenance of General Office Structures — '(Classes A B and C). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general office buildings. 



522. Maintenance of General Office Equipment — (Classes A B and C). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to its general office equipment. 

In the charges to this account include the cost of repairs to desks, 
chairs, tables, filing cases, book cases and racks, movable safes, type- 
writers, adding and calculating machines, addressographs, drafting tables 
and instruments, engineering instruments and other appliances used in 
connection with the general offices. 



133 

Operating Expense Accounts 

J. OTHER GENERAL EXPENSE ACCOUNTS. 
General Labob — (Class C). 
523. Stobe Labor — (Classes A and B). 

Charge to this account the cost of labor employed by the utility in the 
operation of its store department. 

In the charges to this account include the cost of the labor of store- 
keepers, clerks, and employees engaged in unloading, storing and other- 
wise handling materials and supplies in the storerooms and stock yards, 
collecting scrap material, etc. 

Exclude from this account maintenance labor. 



Stable and Garage Labor — (Class B). 
524. Stable Labob — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its stables. 

In the charges to this account include the cost of the labor of hostlers, 
drivers, teamsters, and others employed in the utility's stables. 

Exclude from this account maintenance labor. 



525. Garage Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its garages. 

In the charges to this account include the cost of the labor of chauf- 
feurs, their attendants, and others employed in the utility's garages. 

Exclude from this account mainteuance labor. 



Shop and Laboratory Labor — (Class B). 
526 . Shop Labor— ( Class A ) . 

Charge to this account the cost of labor employed by the utility in 
the operation of its shops. 

In the charges to this account include the cost of the labor of the 
superintendent, timekeepers, machinists, blacksmiths, carpenters, and 
other shop employees. 

Exclude from this account maintenance labor. 



527. Laboratory Labor — (Class A). 

Charge to this account the cost of labor employed by the utility in the 
operation of its laboratories. 

In the charges to this account include the cost of the labor of chemists 
and all other laboratory employees. 

Exclude from this account maintenance labor. 



134 

Operating Expense Accounts 

General Supplies and Expenses— (Class C). 

528. Store Supplies and Expenses — (Classes A and B). 

Charge to this account the cost of supplies used and expenses incurred 
by the utility in the operation of its store department. 

In the charges to this account include the cost of stationery, printed 
forms, stock record books, and like supplies; the cost of lighting and 
heating storerooms, water for fire protection and general use, rent paid 
for storerooms and storage yards; also traveling and other necessary 
expenses incurred by employees of the utility while engaged in perform- 
ing services in the operation of the store department. 

Stable and Garage Supplies and Expenses — (Class B). 

529. Stable Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
by the utility in the operation of its stables. 

In the charges to this account include the cost of water, feed, bedding, 
blankets, axle grease and other supplies; also the cost of shoeing horses 
and other incidental expenses. 

530. Garage Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
by the utility in the operation of its garages. 

In the charges to this account include the cost of gasoline, kerosene, 
engine oil, and other automobile supplies; the cost of lighting and heat- 
ing the garage; water, telephone, etc., and all necessary expenses incurred 
by the employees of the utility while engaged in the operation of the 
garages. 

Shop and Laboratory Supplies and Expenses— (Class B). 

531. Shop Supplies and Expenses— (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
by the utility in the operation of its shops. 

In the charges to this account include the cost of power, fuel, oil, 
smithing and other supplies; the cost of lighting and heating the shops, 
water for general use and fire protection, etc/also all necessary expenses 
incurred by the employees of the utility while engaged in the operation 
of the shops. 

532. Laboratory Supplies and Expenses — (Class A). 

Charge to this account the cost of supplies used and expenses incurred 
by the utility in the operation of its laboratories. 

In the charges to this account include the cost of chemicals and other 
supplies; also the cost of light, heat, water, soap, towels, and other like 
items. 

533. Electric Franchise Requirements — (Classes A B and C). 

Charge to this account at schedule rates the electricity supplied free by 
the utility to municipalities in compliance with the requirements of its 
franchise; also the cost of materials and supplies used and the amount 



135 

Operating Expense Accounts 

of expenses incurred by it in paving and performing other service in com- 
pliance with such requirements and for which it is not reimbursed. 

Credit to "545. Free Municipal Electric Service" account the amounts 
charged to this account for electricity supplied free to municipalities. 

534. Taxes— (Classes A B and C). 

Charge to this account and credit to "176. Taxes Accrued" account the 
amount of taxes payable by the utility that have accrued upon its prop- 
erty used in its electric operations, and the amount of all other taxes 
that have accrued and are chargeable against its operating revenues. 

535. Uncollectible Consumers' Accounts — (Classes A B and C). 

Charge to this account and credit to "182. Uncollectible Consumers' 
Accounts Reserve" account the amount which, it is estimated, will, 
through gradual accumulation, be sufficient to provide for ah* accounts 
due from consumers, which prove impossible of collection because of the 
removal of such consumers beyond the jurisdiction of the State, the 
operation of the statute of limitations, discharge in bankruptcy, or for 
any other good and sufficient reason. 

If the utility does not carry a reserve, charge directly to this account 
and credit to "117. Accounts Receivable from Consumers" account the 
amounts of those consumers accounts, which were charged to "117. Ac- 
counts Receivable from Consumers" account duriug the current year 
and which proved to be uncollectible. Charge those accounts which were 
charged to "117. Accounts Receivable from Consumers" account prior 
to the current year and which proved to be uncollectible during the 
current year to "612. Uncollectible Consumers' Account — Old Year" 
account. 



Other General Expenses — (Class C). « 

536. Public Service Commission Expense — (Classes A and B). 

Charge to this account expenses incurred by the utility in its trans- 
actions with The Public Service Commission. 

In the charges to this account include fees and retainers and expenses 
of counsel, solicitors, attorneys, clerks, attendants, witnesses, and others 
whose services are secured for the defense or prosecution of those peti- 
tions presented to The Public Service Commission that affect the utility; 
the pay, traveling and other expenses of those specially employed or as- 
signed to ascertain the value of property owned or used by the utility; 
the cost of stationery and printing and engineering supplies consumed; 
and other necessary expenses. 

Exclude from this account and charge to the appropriate specific operat- 
ing expense account those expenses, such as improvement of service and 
additional inspection, etc., which are made necessary by the rules, regu- 
lations, or orders of The Public Service Commission. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount and nature of each 
charge to this account. 



136 
Operating Expense Accounts 

Insurance and Pension Expense — (Class B). 
537. Injuries and Damages— (Class A). 

Charge to this account all expenses incurred by the utility for injuries 
to its employees and other persons and for damages to the property of 
others when such injuries and damages are caused by its electric opera- 
tions. 

In the charges to this account include the amount of awards of courts 
or other lawful authority, such as workmen's compensation boards, etc.; 
of all allowances by the utility itself for damages to or destruction of 
property other than that owned by the utility, and for injuries and 
deaths of employees and other persons. In addition include such items 
of expense as contributions to hospitals, transportation of injured per- 
sons, fees of physicians and surgeons, or, if regularly employed by the 
utility, a proportion of their salaries and expenses, nurses and hospital 
charges, cost of medical and surgical supplies, expenditures for funeral 
and burial services, the salaries of the utility's claim agents and ad- 
justers and their assistants while engaged in settling damage, injury, or 
death claims which are caused by its electric operations, the compensa- 
tion of the solicitor or counsel while engaged in attending to law suits 
which develop from such claims and all court costs connected therewith 
paid by the utility. 

If the utility carries a reserve for injuries and damages, charge to 
this account and credit to "181. Injuries and Damages Reseeve" account 
the amount which it is estimated, will, through gradual accumulation, 
be sufficient to provide for injuries and damages. When payments are 
made for such injuries and damages, charge the amounts of them to 
"181. Injuries and Damages Reserve" account 



538. Othee Insueance — (Class A). 

Charge to this account all other insurance expenses incurred by the 
utility. 

In the charges to this account include premiums paid to insurance 
companies for fire, casualty, boiler, fidelity, burglar, and other insurance; 
and, in case the utility carries its own insurance risks, the salaries of 
those employed in its insurance department and all other expenses con- 
nected therewith. 

If the utility carries all or part of its own insurance risks, charge to 
this account and credit to "ISO. Insurance Reserve" account that amount 
which, it is estimated, will, through gradual accumulation be sufficient 
to provide for all insurance losses to the property of the utility. 

The credit to "ISO. Insurance Reserve"' account shall not include any 
provision for the expenses of the insurance department. 

If the utility carries its own insurance risks it shall so keep the records 
supporting the entries to this account that it can furnish separate infor- 
mation as to the amount of salaries, supplies, and expenses charged 
hereto. 



137 

Operating Expense Accounts 

539. Pensions — (Class A). 

Charge to this account the amounts of pensions paid to retired em- 
ployees of the utility, or their heirs, and the salaries and other expenses 
of those employed in its pension department. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish separate information as to the amount of salaries, 
supplies and expenses charged hereto. 

540. Abandoned Engineering Projects — (Classes A and B). 

Charge to this account and credit to "133. Preliminary Survey and 
Investigation Charges" account all expenditures for preliminary surveys, 
plans, investigations, etc., made for determining the feasibility of projects 
which are not brought to completion. 

541. Other General Expense — (Classes A and B). 

Charge to this account all general expenses not provided for elsewhere. 

In the charges to this account include the cost of publishing annual 
reports, advertising notices of stockholders' meetings, dividend notices, 
other corporate and financial notices; association dues, subscriptions, 
fees of transfer agents, registrars of stock and fiscal agents, and like 
expenses. 

General Adjustments — (Class C). 

542. Inventory Adjustments — (Classes A and B). 

Charge or credit to this account, when an actual inventory of materials 
and supplies is taken, the shortages or overages disclosed by such in- 
ventory as compared with the balance shown in "121. Materials and 
Supplies" account at the date of such inventory. 

If materials and supplies have been used in construction as well as in 
operation, a proper proportion of such shortages or overages may be 
debited or credited to "297. Other Expenditures During Construction" 
account. 

Inventories of materials and supplies shall be taken at least annually. 

543. Discount on Materials and Supplies — (Classes A and B). 

Credit to this account all discounts which are received through prompt 
payments for materials and supplies consumed in operations and which 
cannot be applied directly to the invoice cost of such materials and sup- 
plies. 

544. Utility's Electricity Used in Operations — (Classes A and B). 

Credit to this account the cost of electricity generated by the utility 
and consumed in its operations. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the cost of electricity charged 
to each functional operation, such as generation, transmission, etc. 

545. Free Municipal Electric Service — (Classes A and B). 

Credit to this account the amounts charged to "533. Electric Fran- 
chise Requirements" account for electricity supplied free by the utility 
to municipalities under the terms of its franchises. 



138 

Operating Expense Accounts 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the value and quantity of elec- 
tricity supplied free to each municipality for each use, such as street 
arc lighting, etc. 

Maintenance of General Structures — (Classes B and C). 
54G. Maintenance of General Store Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general store buildings. 

547. Maintenance of General Stable Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed and expenses incurred liy the utility in making repairs to 
to its stables and buildings appurtenant to them. 

548. Maintenance of General Garage Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its garages, and buildings appurtenant to them. 

549. Maintenance of General Shop Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general shop buildings. 

550. Maintenance of General Laboratory Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its buildings used for laboratory purposes. 

551. Maintenance of Other General Structures — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general structures not provided for in any of the preceding main- 
tenance accounts. 

Maintenance of General Equipment — (Classes B and C). 

552. Maintenance of General Store Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general store equipment. 

In the charges to this account include the cost of repairs to movable 
counters and shelves, carts, barrows, trucks, derricks, cranes, hoists, other 
loading and unloading machinery, and .other apparatus and appliances 
used in handling materials and supplies. 



139 

Opebating Expense Accounts 

553. Maintenance of General Stable Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general stable equipment. 

In the charges to this account include the cost of repairs to harness, 
wagons, apparatus for shoeing horses and repairing harness and vehicles, 
and all appliances used in the stables. 

554. Maintenance of General Garage Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general garage equipment. 

In the charges to this account include the cost of repairs to automo- 
biles, bicycles, motorcycles, and other appliances used in connection with 
the garages. 

555. Maintenance of General Shop Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general shop equipment. 

In the charges to this account include the cost of repairs to furnaces, 
boilers, gas producers, engines, electric generators, other power apparatus 
provided for operating general shop machinery, machine tools, cranes, 
hoists, shafting, belting, smithing equipment other than that used for 
shoeing horses and repairing vehicles, and other appliances used in 
connection with the general shops. 

556. Maintenance of General Laboratory Equipment — (Class A). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs to 
its general laboratory equipment. 

557. Maintenance of Other General Equipment — (Class A). 

Charge to. this account the cost of labor employed, materials and sup- 
plies consumed, and expenses incurred by the utility in making repairs 
to that part of its general equipment that is not provided for in any of 
the preceding general maintenance accounts. 
The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to each kind of equipment the 
cost of repairing which is charged to this account. 

558. Renewals and Replacements — (Classes A B and C). 

Charge to this account and credit to "183. Reserve for Renewals and 
Replacements" account that amount which it is estimated, will, through 
regular application over the life of the structures and equipment of the 
utility's electric system, provide an adequate reserve to cover the deprecia- 
tion accrued upon such structures and equipment. 



140 

Operating Expense Accounts 

559. Extraordinary Renewals and Replacements — (Classes A B and C). 

Charge to this account and credit, as it applies, either to "131. Prop- 
erty Abandoned" or "132. Extraordinary Casualties" account that 
amount which will, through regular application, amortize those losses 
suffered by the utility either from the abandonment of its property or 
from extraordinary casualties. 

The utility shall not amortize any loss through this account until it 
obtains the permission of The Public Service Commission. 

560. Amortization of Franchises, Patent Rights and Licenses — (Classes 

A B and C). 
Charge to this account and credit to "184. Amortization of Other 
Capital Reserve" account that amount which, through regular applica- 
tion, will provide at the expiration of the lives of the utility's limited 
franchises, patent rights, and licenses, a reserve equal to their original 
money cost. 

561. Joint Operating Expenses Transferred — (Classes A B and C). 

Credit to this account that portion, which is chargeable to others, of 
the expenses incurred by the utility in operating any property used in 
electric service for the joint benefit of itself and others under an arrange- 
ment for apportioning such expenses on the basis of the relative amounts 
of benefit to the several participants. 

The amount credited to this account shall not include any allowance for 
profit or return upon the value of such property. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each party 
with whom it enters into such an agreement; whether or not it controls, 
is controlled by, or is in any way affiliated with each party; the terms 
of each agreement; the expenses incurred thereunder as they apply to 
each functional division of operating expenses in the detail provided in 
this classification, the portion thereof charged to each party, and the 
basis of the charge. 



141 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

III. NON OPERATING REVENUE ACCOUNTS. 

Account 

Number. Name of Account. Class. Page. 

600. Merchandise Sales A B C 144 

601. Jobbing Work Revenue A B C 144 

Rent Revenues C 144 

602. Rents from Lease of Elbctbic Properties ... A B 144 

Otheb Rent Revenues B 144 

603. Rents from Lease of Otheb Propebties .... A 144 

604. Joint Facility Rent A 145 

Intebest Revenues B C 145 

605. Intebest fbom Investment Secubittes A 145 

606. Intebest fbom Otheb Sources A 145 

607. Dividends on Investment Securities A B C 146 

Sinking and Other Reserve Fund Revenues ... C 146 

608. Sinking Fund Revenues A B 146 

609. Insurance and Otheb Resebve Fund Revenues A B 146 

610. Pbofit fbom Opebations of Othebs A B C 146 

611 . Sub Utility Revenues A B C 147 

612. Other Non Operating Revenues A B C 147 



142 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS B" ELECTRIC UTILITIES. 

III. NON OPERATING REVENUE ACCOUNTS. 

Account 

Number. Name of Account. Page. 

600. Merchandise Sales 144 

601 . Jobbing Wobk Revenue 144 

602. Rents fbom Lease of Electric Properties 144 

603-604 . Other Rent Revenues 144 

605-606. Interest Revenues 145 

607. Dividends on Investment Securities 146 

608 . Sinking Fund Revenues 146 

609. Insurance and Other Reserve Fund Revenues 146 

610 . Profit from Operations of Others 146 

611 . Sub Utility Revenues 147 

612. Other Non Operating Revenues 147 



143 



INDEX TO INCOME ACCOUNTS 



PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 

III. NON OPERATING REVENUE ACCOUNTS. 

Account 

Number. Name of Account. Page. 

600. Merchandise Sales 144 

601 . Jobbing Work Revenue 144 

602-604. Rent Revenues 144 

605-606 . Interest Revenues 145 

607. Dividends on Investment Securities 146 

608-609. Sinking and Other Reserve Fund Revenues 146 

610. Profit from Operations of Others 146 

611 . Sub Utility Revenues 147 

612. Other Non Operating Revenues 147 



144 



TEXT EXPLANATORY OP INCOME ACCOUNTS. 

III. NON OPERATING REVENUE ACCOUNTS. 

Credit to the appropriate numbered accounts listed under this caption 
or to the appropriate subcaptions under which such numbered accounts 
are listed the amounts earned by the utility from sources other than the 
sales of electricity. 

These subcaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to keep 
the account title prefixed thereto. 

600. Merchandise Sales — (Classes A B and C). 

Credit to this account the amount earned by the utility from its sales 
of such electric appliances as lamps, fans, irons, motors, grills, heaters, 
washing machines, and like electric utensils. 

601. Jobbing Work Revenue — (Classes A B and C). 

Credit to this account and charge to "119. Other Accounts Receivable 
account the amount earned by the utility from such services performed 
for its consumers or others as wiring premises for lighting or power pur- 
poses, and rearranging wiring and connected fixtures, and performing 
like services. 

Rent Revenues — ( Class C). 

602. Rents from Lease of Electric Properties — (Classes A and B). 

Credit to this account the rental earned by the utility from land, 
structures, or equipment used in the production and sale of electricity 
which is either owned by the utility or held by it under lease and which 
in turn is leased by it to others and is, during the period of such lease, 
subject to their exclusive control. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the purpose for which each item 
of electric property is leased by the utility to others, the name of the 
lessees, the rental consideration, the duration of the lease, whether or 
not the utility controls, is controlled by, or is in any way affiliated with 
the lessees. 

Other Rent Revenues — ( Class B). 

603. Rents from Lease of Other Properties — (Class A). 

Credit to this account the rental earned by the utility from land, 
structures, or equipment not used in the production and sale of electricity, 
which is owned by the utility or held by it under lease and which in turn 
is rented by the utility to others under lease or otherwise. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the purpose for which each item 
of property is rented to others, to whom it is rented, the period for which 
it is rented, and the consideration. 



145 

Non Operating Revenue Accounts 

604. Joint Facility Rent — (Class A). 

Credit to this account the amount of joint facility rent which the 
utility receives from others on its electric properties maintained and 
operated by it for the joint benefit of itself and others under a joint 
agreement for sharing the expenses of operating such property on a basis 
of the relative amounts of benefits received by the participants. 

By joint facility rent on such property is meant the amount of rent, 
profit, or return thereon which the utility receives from others in addi- 
tion to their portion of the expenses of operating such properties. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each party with 
whom it enters into such an agreement; whether or not it controls, is 
controlled by, or is in any way affiliated with each party; the terms of 
each agreement; the amount of rent received thereon and the calcula- 
tion thereof. 



Interest Revenues — (Classes B and C). 
605. Interest from Investment Securities — (Class A). 

Credit to this account the interest earned on all interest bearing secu- 
rities owned by the utility and carried in "104. Investment Securities" 
account. 

Interest is earned either when it has been actually collected or when 
it has accrued and the collection of it is reasonably assured either by past 
experience, guaranty, or otherwise. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each issuer of 
interest bearing securities held by the utility; whether or not such 
issuer controls, is controlled by, or is in any way affiliated with the 
utility; the dates of issue and maturity of such securities; the par value 
thereof; rate of interest, and the amount of interest earned on the secu- 
rities of each issuer. 



606. Interest from Other Sources — (Class A). 

Credit to this account the amount of interest earned on all interest 
bearing assets of the utility except those provided for in "104. Invest- 
ment Securities" account. 

Interest is earned either when it has been actually collected or when 
it has accrued and the collection of it is reasonably assured either by 
past experience, guaranty, or otherwise. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount of interest bearing 
debt, the interest on which is applicable to this account, owed to the 
utility; the name of each debtor and the age of his debt; the rate and 
amount of interest earned on such debt; Whether or not such debtor 
controls, is controlled by, or is in any way affiliated with the utility. 



10 



146 

Non Operating Revenue Accounts 

607. Dividends on Investment Securities — (Classes A B and C). 

Credit to this account at their cash value all dividends received upon 
stocks held by the utility and carried in "104. Investment Securities" 
account. 

The records supporting the entries to this account shall be so kept that 
the utilty can furnish information as to the name of each issuer of stock 
held by the utility upon which dividends were received; whether or not 
such issuer controls, is controlled by, or is in any way affiliated with 
the utility; the par value of such stock, the rate and the amount of divi- 
dend received thereon; the date it was declared and when it was received. 

Sinking and Other Reserve Fund Revenues — (Class C). 

608. Sinking Fund Revenues— ( Classes A and B). 

Credit to this account the amount earned on cash, securities, or other 
assets carried by the utility in "110. Sinking Fund Assets" account. 

Exclude from this account any interest or dividends on securities issued 
or assumed by the utility and held in "110. Sinking Fund Assets" ac- 
count. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to each kind of asset, from 
which revenue is derived, carried in "110. Sinking Fund Assets" ac- 
count; the face or par value of each kind of asset and the rate and 
amount of interest or dividends thereon; the name of each issuer of 
securities carried among such assets; whether or not such issuer con- 
trols, is controlled by, or is in any way affiliated with the utility. 

609. Insurance and Other Reserve Fund Revenues — (Classes A and B). 

Credit to this account the amount earned on cash, securities, or other 
. assets carried by the utility in "111. Insurance and Other Reserve Fund 
Assets" account. 

Exclude from this account any interest or dividends on securities issued 
or assumed by the utility and held in "111. Insurance and Other Re- 
serve Fund Assets" account. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to each kind of asset, from which 
revenue is derived, carried in "111. Insurance and Other Reserve Fund 
Assets" account; the face or par value of each kind of asset, and the 
rate and amount of interest or dividends thereon; the name of each 
issuer of securities carried among such assets; whether or not such 
issuer controls, is controlled by, or is in any way affiliated with the 
utility. 

610. Profit from Operations of Others — (Classes A B and C). 

Credit to this account that portion of the profits made by others in 
the operations of their properties to which the utility is entitled by con- 
tractual agreement. 

Exclude from this account dividends or other returns upon securities 
and interest upon construction advances and other loans. 



H7 

Non Operating Revenue Accounts 

The records supporting the entries to this account shall be so kept 
that the utility can furnish for each contract information as to the name 
of each party with whom the utility enters into such contract; the nature 
of his operations and the description and location of the property operated 
by him; the total amount of profits made in his operations and the por- 
tion thereof to which the utility is entitled. 

611. Sub Utility Revenues — (Classes A B and C). 

Credit to this account the amount received by the utility from the 
operation of that portion of its property that is used in public services 
other than electric. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish hi formation as to the amount of revenue received 
from the operations of each sub utility. 

612. Other Non Operating Revenues — (Classes A B and C). 

Credit to this account the amounts not provided for elsewhere, earned 
by the utility from non operating sources. 



148 



INDEX TO INCOME ACCOUNTS 

PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

IV. NON OPERATING EXPENSE ACCOUNTS. 

Account 

Number. Name of Account. Class. Page. 

650. Merchandise Sales Expense ABC 151 

651 . Jobbing Work Expense A B C 151 

Rent Expense . C 151 

652. Lease of Electric Properties Expense ...... A B 151 

653. Lease of Other Properties Expense A B 151 

654. Interest Expense A B C 151 

655. Dividend Expense ABC 152 

656. Expense of Procuring Profits from Operations 

of Others ABC 152 

657. Sub Utility Expenses A B C 152 

658. Non Operating Taxes ABC 152 

659. Uncollectible Non Operating Revenues A B C 152 

660. Other Non Operating Expense A B C 152 



149 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS B" ELECTRIC UTILITIES. 

IV. NON OPERATING EXPENSE ACCOUNTS. 

Account 

Number. Name of Account. Page. 

050. Merchandise Sales Expense 151 

651 . Jobbing Work Expense 151 

652. Lease of Electric Properties Expense 151 

653. Lease of Other Properties Expense 151 

654 . Interest Expense v 151 

655 . Dividend Expense 152 

656. Expense of Procuring Profits from Operations of Others 152 

657 . Sub Utility Expenses 152 

658 . Non Operating Taxes 152 

659. Uncollectible Non Operating Revenues 152 

660 . Other Non Operating Expense 152 



150 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 

IV. NON OPERATING EXPENSE ACCOUNTS. 



Account 

Number. Name of Account. Page. 

650. Merchandise Sales Expense 151 

651 . Jobbing Work Expense 151 

652-653. Rent Expense 151 

654. Interest Expense 151 

655. Dividend Expense 152 

656. Expense of Procuring Profits from Operations of Others 152 
657 • Sub Utility Expenses 152 

658. Non Operating Taxes 152 

659. Uncollectible Non Operating Revenues 152 

660. Other Non Operating Expense 152 



51 



TEXT EXPLANATORY OF INCOME ACCOUNTS. 

IV. NON OPERATING EXPENSE ACCOUNTS. 

Charge to the appropriate numbered accounts listed under this caption 
or to the appropriate subcaptions under which such numbered accounts 
are listed, the amounts of non operating expenses incurred by the utility. 

These subcaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to keep 
the account title prefixed thereto. 

650. Merchandise Sales Expense — (Classes A B and C). 

Charge to this account the cost to the utility of such electric appliances 
sold by it as lamps, fans, irons, motors, grills, heaters, washing machines, 
and like utensils; also all expenses incurred by it in selling such ap- 
pliances. 

651. Jobbing Work Expense — (Classes A B and C). 

Charge to this account the cost of labor employed, materials and sup- 
plies consumed and expenses incurred by the utility on jobbing work 
which it does for its consumers and others and for which it charges them. 

In the charges to this account include such work as wiring premises 
for lighting or power purposes, rearranging wiring and electric fixtures, 
installing electric apparatus and performing like services. 

Rent Expense — (Class C). 

652. Lease of Electric Properties Expense — (Classes A and B). 

Charge to this account all expenses incurred by the utility in connection 
with its electric properties leased to others. 

In the charges to this account include commissions and fees; the cost 
of advertising and other expenses of procuring tenants, drawing contracts 
and leases, collecting or enforcing payment of rent, ousting tenants, re- 
pairs borne by the utility, and all other necessary expenses except taxes. 

653. Lease of Other Properties Expense — (Classes A and B). 

Charge to this account all expenses incurred by the utility in connec- 
tion with its properties, other than those used in the production and sale 
of electricity, leased to others. 

In the charges to this account include commissions and fees; cost of 
advertising and other expenses of procuring tenants, drawing contracts 
and leases, collecting or enforcing payment of rent, ousting tenants, re- 
pairs borne by the utility, and all other necessary expenses except taxes. 

654. Interest Expense — (Classes A B and C). 

Charge to this account all expenses incurred by the utility in procuring 
interest due on its investment securities, short term notes, deposits, and 
all other interest bearing assets except those carried in sinking and other 
reserve funds. 

In the charges to this account include the cost of collecting interest, 
investigating delay in and enforcing the payment of interest, and all 



152 

Non Operating Expense Accounts 

other expenses chargeable against the interest revenue of the utility 
except taxes. 

655. Dividend Expense — (Classes A B and C). 

Charge to this account all expenses incurred by the utility in procuring 
dividends on the stocks of other corporations owned by it. 

In the charges to this account include the cost of investigating the 
affairs of such corporations either for the purpose of detecting misman- 
agement, or inducing the declaration of dividends, or enforcing payment 
of dividends when declared; and all other necessary expenses except taxes 
assessed against such dividends. 

656. Expense of Procuring Profits from Operations of Others — .( Classes A 

B and C). 

Charge to this account all expenses incurred by the utility in procuring 
profits from the operations of others. 

In the charges to this account include the cost of negotiating contracts 
which entitle the utility to share in the profits from other's operations, 
modifying or cancelling such contracts, collecting the utility's portion of 
such profits, and all other necessary expenses incurred in acquiring these 
profits. 

657. Sub Utility Expenses — (Classes A B and C). 

Charge to this account all expenses incurred by the utility in the 
operation of that portion of its property that is used in public services 
other than electric. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the amount of expenses 
incurred in the operation of each sub utility. 

658. Non Operating Taxes — (Classes A B and C). 

Charge to this account and credit to "176. Taxes Accrued" account the 
amount of taxes payable by the utility that have accrued upon its prop- 
erty not used in the conduct of its electric operations, and the amount 
of all other taxes that have accrued and are chargeable against its non 
operating revenues. 

Charge taxes that are applicable to sub utility operations to the appro- 
priate tax accounts included in "657. Sub Utility Expenses" account. 

659. Uncollectible Non Operating Revenues — '(Classes A B and C). 

Charge to this account and credit to the asset account, to which it 
was previously charged, the amount of any revenue that has been credited 
to any of the non operating revenue accounts during the current year 
and has proved to be uncollectible. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each debtor whose 
uncollectible account has been charged to this account; the reason and 
authority for making each charge to this account; the nature, age, and 
amount of each account chargeable hereto. 

660. Other Non Operating Expense — (Classes A B and C). 

Charge to this account all non operating expenses which are not pro- 
vided for in any of the other non operating expense accounts. 



153 



INDEX TO INCOME ACCOUNTS 

PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

V. GROSS INCOME DEDUCTION ACCOUNTS. 

Account 

Number. Name of Account. Class. 

Rent Deductions 

700. Rent for Lease of Electbic Properties A B 

701 . Joint Facility Rent A B 

702 . Other Rent Deductions A B 

Interest Deductions 

703. Interest Accrued on Funded Debt A B 

704 . Interest Accrued on Unfunded Debt A B 

Contractual Deductions from Income 

705 . Guaranties of Periodic Payments A B 

706. Loss on Operations of Others A B 

707. Other Contractual Deductions from Income A B 
Amortization Deductions 

70S. Amortization of Debt Discount and Expense A B 

709. Amortization of Interests in Landed Capital A B 

710. Other Deductions from Income A B 

711. Amortization of Premium on Debt A B 





Page. 


c 


156 




156 




156 




156 


c 


157 




157 




157 


c 


157 




157 




158 




158 


c 


158 




158 




158 


c 


159 


c 


159 



154 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS B" ELECTRIC UTILITIES. 

V. GROSS INCOME DEDUCTION ACCOUNTS. 

Account 

Number. Name of Account. Page. 

700. Rent foe Lease of Electeic Pbopeeties 156 

701. Joint Facility Rent 156 

702. Othee Rent Deductions 156 

703 . inteeest accbued on funded debt 157 

704. Intebest Accbued on Unfunded Debt 157 

705. Guabanties of Pebiodic Payments 157 

706. Loss on Opebations of Othebs 158 

707. Othee Contbactual Deductions fbom Income 158 

708. Amobtization of Debt Discount and Expense 158 

709. Amobtization of Intebests in Landed Capital 158 

710. Otheb Deductions fbom Income 159 

711 . Amobtization of Pbemium on Debt 159 



155 



INDEX TO INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 

V. GROSS INCOME DEDUCTION ACCOUNTS. 

Account 

Number. Name of Account. Page. 

700-702 . Rent Deductions 156 

703-704 . Interest Deductions 157 

705-707. Contractual Deductions fbom Income 157 

708-709 . Amortization Deductions 158 

710. Other Deductions from Income 159 

711 . Amortization of Premium on Debt 159 



156 



TEXT EXPLANATORY OF INCOME ACCOUNTS. 

V. GROSS INCOME DEDUCTION ACCOUNTS. 

Rent Deductions — (Class C). 

700. Rent foe Lease of Electric Pboperties — (Classes A and B). 

Charge to this account and credit to "177. Other Accrued Liabilities'' 
account the amount of rent that accrues during each accounting period 
on the electric system properties of others held and operated by the 
utility under a form of lease whereby it enjoys the exclusive use and 
possession of such properties. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish for each lease information as to the name of the 
lessor, the kind of property leased by him, and the utility function that 
it performs; the terms and the period of the lease and the amount of 
rent payable thereunder; whether such lessor controls, is controlled by, 
or is in any way affiliated with the utility; whether the rent is payable 
in cash, or is disbursed by the utility for the lessor as interest on funded 
debt, guaranteed dividends on stocks or otherwise. 

701. Joint Facility Rent — (Classes A and B). 

Charge to this account the amount of joint facility rent which the 
utility pays to others on their electric properties maintained and operated 
by them for the joint benefit of themselves and the utility under a joint 
agreement for sharing the expenses of operating such property on a 
basis of the relative amounts of benefit received by the participants. 

By joint facility rent on such property is meant the amount of rent, 
profit, or return thereon which the utility pays to others in addition to 
its portion of the expenses of operating such property. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each party 
with whom it enters into such an agreement; whether or not the utility 
controls, is controlled by, or is in any way affiliated with each party; 
the terms of each agreement; the amount of rent paid thereon and how 
this amount was determined. 

702. Other Rent Deductions — (Classes A and B). 

Charge to this account and credit to "177. Other Accrued Liabilities" 
account the amount of rent, not provided for elsewhere, that accrues 
during each accounting period on property of others used by the utility. 

Exclude from this account rent provided for in "425. Transmission 
System Rent", "455. Distribution System Rent". "498. Commercial De- 
partment Office Rent", "510. New Business Appliance Show Room 
Rent" and "519. General Office Rent". 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each party to 
whom the rent chargeable to this account is paid; the kind of property 
rented from him, the purpose for which it is used by the utility, and the 
amount of rent payable thereon; whether such party controls, is con- 
trolled by, or is in any way affiliated with the utility. 



157 
Gross Income Deduction Accounts 

Interest Deductions — (Class C). 
703. Interest Accrued on Funded Debt — (Classes A and B). 

Charge to this account and credit to "174. Unmatured Interest Ac- 
crued on Funded Debt" account, the amount of interest that accrues dur- 
ing each accounting period upon the funded indebtedness of the utility. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount of interest accrued 
during each accounting period upon each class of bonds issued by the 
utility, each real estate mortgage, advances from affiliated companies for 
construction, equipment, additions and betterments, and each item of 
other funded debt; the rate of interest and the principal of each of the 
above items of funded debt upon which each charge to this account was 
calculated ; and the date upon which each item of such debt was incurred 
and the date when it is payable. 



704. Interest Accrued on Unfunded Debt — (Classes A and B). 

Charge to this account and credit to "175. Unmatured Interest Ac- 
crued on Unfunded Debt" account, the amount of interest that accrues 
during each accounting period upon all unfunded debt of the utility. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the nature of each item of 
unfunded debt the interest on which is chargeable to this account, the 
principal thereof, the rate of interest, the amount of interest accrued 
thereon during each accounting period, the name of each party to whom 
such debt is owed, and the dates on which it was incurred and is payable. 



Contractual Deductions from Income — (Class C). 
705. Guaranties of Periodic Payments — (Classes A and B). 

Charge to this account as they become liabilities, the amounts of all 
obligations incurred by the utility under contracts in which it has guar- 
anteed to make annual or more frequent payments of money owed by 
others or to discharge other obligations assumed by them in case they 
default. The guaranties of such payments and other obligations become 
actual liabilities of the utility when those whose duty it is to make such 
payments or discharge such obligations fail to fulfill their duties. 

Exclude from this account all amounts for which the utility becomes 
liable as a result of its guaranties of the payment of the principal of 
the funded debt of others, and also all other obligations in the guaran- 
teeing of which the utility has required sufficient security to protect it 
against any loss therefrom. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name and amount of 
each obligation which is chargeable to this account, the purpose for 
which such obligation was guaranteed by the utility, whether those, 
whose obligations are guaranteed, control, are controlled by, or are in 
any way affiliated with the utility. 



158 
Geoss Income Deduction Accounts 

706. Loss on Operations of Others — -(Classes A and B). 

Charge to this account the amount which the utility by contractual 
agreement is obliged to contribute to reimburse others for losses which 
result from their operations. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish for each contract information as to the name 
of each party with whom the utility has entered into such a contract, 
the nature of his operations and the location of the property operated 
by him, the total amount of loss suffered from his operations, the portion 
of it charged to the utility, and the basis upon which such charge was 
made. 

707. Other Contractual Deductions from Income — (Classes A and B). 
Charge to this account as they accrue and become liabilities of the 

utility, the amounts of all obligations which are incurred by the utility 
under contracts and which are not provided for elsewhere. This account 
includes only those items that are chargeable to income and does not 
include any liabilities for purchases. 

The records supporting the entries to .this account shall be so kept 
that the utility can furnish information as to the nature and amount 
of each charge to this account. 

Amortisation Deductions — ■ (Class C). 

708. Amortization of Debt Discount and Expense — (Classes A and B). 
Charge, at or before the close of each fiscal period, to this account 

and credit to "130. Unamortized Debt Discount and Expense" account 
that proportion of the unextinguished discount and expense of the utility 
which is applicable thereto. 

The charge for each fiscal period shall be such an amount that it will, 
through regular application during the period from the date of the sale 
to the date of maturity of the evidences of indebtedness upon which the 
discount and expense was incurred, completely extinguish such discount 
and expense. 

The utility may amortize its debt discount and expense sooner by 
charging all or part of it, either at the time of the issue of the debt 
to which it applies or later, to "811. Other Deductions from Surplus" 
account. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the amount of debt discount 
and expense charged to this account during each fiscal period for each 
class of its funded debt, the date of issue and maturity of the debt 
to which such discount applies, and the method whereby charges to this 
account are determined. 

709. Amortization of Interests in Landed Capital — (Classes A and B). 
Charge to this account and credit to "184. Amortization of Other 

Capital Reserve" account that amount which, through regular applica- 
tion, will provide at the expiration of the lives of the utility's limited 
rights of ways, leaseholds and water power rights, a reserve equal to 
their original money cost. 



159 

Gross Income Deduction Accounts 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the amount charged to this 
account during each fiscal period for each interest in landed capital, the 
date when such interest in landed capital was acquired and the date when 
its life expires, and the method by which the charges to this account were 
determined. 

710. Other Deductions from Income — (Classes A B and C). 

Charge to this account all those amounts that are deducted from the 
income of the utility and are not provided for elsewhere. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the nature and amount 
of each different charge to this account and the name of the account that 
is credited when this account is charged. 

711. Amortization of Premium on Debt — (Classes A B and C). 

Credit, at or before the close of each fiscal period, to this account and 
charge to "178. Unamortized Premium on Debt" account such a propor- 
tion of the premium as is based upon the life of the debt upon which the 
premium was received from the date of its issue to the date of its 
maturity. 

If the utility elects not to extinguish its premium until the debt to 
which it is applicable is retired or matures, it shall credit to this account 
that portion of the premium that is applicable to the year in which the 
debt is retired or matures and it shall credit the balance of the premium 
to "802. Other Additions to Surplus" account. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the amount of premium 
credited to this account during each fiscal period for each class of the 
utility's debt, and the dates of issue and maturity of each class of such 
debt. 



160 



INDEX TO INCOME ACCOUNTS 

PRESCRIBED FOR CLASSES A B AND C. ELECTRIC UTILITIES . 
NET INCOME AND NET INCOME APPROPRIATION ACCOUNTS. 

Account 

Number. Name of Account. Class. Page. 

VI. NET INCOME OR LOSS ACCOUNT. 

725. Profit and Loss — Current Year ABC 163 

VII. NET INCOME APPROPRIATION 
ACCOUNTS. 

Net Income Appropriated for Reserve Funds . . 

750. Net Income Appropriated for Sinking Funds A 

751. Net Income Appropriated for Other Reserve 

Funds A 

752 . Net Income Appropriated for Dividends A 

753. Net Income Appropriated for Investment in 

Fixed Capital A B C 164 



c 


163 


B 


163 


B 


164 


B C 


164 



161 



INDEX TO INCOME ACCOUNTS 

PRESCRIBED FOR "CLASS B" ELECTRIC UTILITIES. 

NET INCOME AND NET INCOME APPROPRIATION ACCOUNTS. 

Account 

Number. Name of Account. Page. 

VI. NET INCOME OR LOSS ACCOUNT. 

725 . PfiOFJT AND LOSS CUBBENT YEAB 163 

VII. NET INCOME APPROPRIATION 
ACCOUNTS. 

750. Net Income Appeopbiated foe Sinking Funds 163 

751. Net Income Appeopbiated foe Othee Resebve Funds ...... 164 

752. Net Income Appeopbiated fob Dividends 164 

753. Net Income Appeopbiated fob Investment in Fixed Capital 164 



11 



162 



INDEX TO INCOME ACCOUNTS 

PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 

NET INCOME AND NET INCOME APPROPRIATION ACCOUNTS. 

Account 

Number. Name of Account. Page. 

VI. NET INCOME OR LOSS ACCOUNT. 

725 . Peofit and Loss — Current Year 163 

VII. NET INCOME APPROPRIATION. 
ACCOUNTS. 

750-751. Net Income Appropriated for Reserve Funds 163 

752. Net Income Appropriated for Dividends 164 

753. Net Income Appropriated for Investment in Fixed Capital 164 



163 



TEXT EXPLANATORY OF INCOME ACCOUNTS. 

VI. NET INCOME OR LOSS ACCOUNT. 

725. Profit and Loss — Cubbent Yeae — (Classes A B and C). 

At the close of each fiscal period the utility shall transfer to this 
account all of the balances in its operating revenue and expense accounts, 
non operating revenue and expense accounts, and gross income deduction 
accounts. The result obtained by assembling in this account all of these 
credit and debit balances is the net income or net loss of the utility for 
the fiscal year to which they pertain. 

If it is the practice of the utility to appropriate any of its net income 
for sinking funds and other reserves, or for dividends, or for investment 
in fixed capital, it shall charge the amounts of such appropriations to 
this account. After these charges have been made, it shall close this 
account by transferring the balance to "190. Corporate Surplus Unappro- 
priated*' account. If it does not make any such appropriation it shall 
transfer the net income or loss to "190. Corporate Surplus Unappro- 
priated" account. 

If the utility is a sole proprietorship or a partnership it shall close 
this account by the transfer of the proper share in the profit or loss to 
the appropriate proprietors capital accounts. 

This account shall be closed at the end of each fiscal period. 

VII. NET INCOME APPROPRIATION ACCOUNTS. 

Charge to the appropriate numbered accounts listed under this caption 
or to the appropriate subcaptions under which such numbered accounts 
are listed the amounts which the utility appropriates from its net income 
during each fiscal period for sinking and other reserve funds, dividends, 
or investment in fixed capital. 

At the end of each fiscal period it shall close all of these accounts into 
"725. Profit and Loss — Current Year" account. 

These subcaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to carry 
the account title prefixed thereto. 

Net Income Appropriated for Reserve Funds — (Class C) . 
750. Net Income Appropriated for Sinking Funds — (Classes A and B). 

Charge to this account and credit to "1SS. Surplus Reserved for Sink- 
ing Funds" account the amounts that are definitely set aside from the 
net income of the utility and invested or placed in the care of its trustees 
or other fiscal agents for the purpose of providing funds for the redemp- 
tion of funded debt obligations that have been issued or assumed by it 
subject to sinking fund requirements. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each sinking fund 
and the amount appropriated to it during each year from the net income 
of the utility, and the basis upon which appropriations are made for 
each fund. 



164 

Net Income Appropriation Accounts 

751. Net Income Appropriated for Other Reserve Funds — (Classes A 

and B). 

Charge to this account and credit to "189. Other Surplus Reserves" 
account the amounts set aside from the net income of the utility and 
held in reserve for purposes not provided for elsewhere. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name and purpose of 
each reserve for which charges are made to this account, the amount 
appropriated to it during each fiscal period from the net income of the 
utility, and the basis upon which such appropriation is made. 

752. Net Income Appropriated for Dividends— (Classes A B and C). 

Charge to this account and credit to "170. Dividends Payable" account 
the amount of dividends declared from the net income of the utility upon 
the actually outstanding capital stock that has been issued or assumed 
by it. 

This account shall not include charges for dividends on any capital 
stock, issued or assumed by the utility, which is owned by it and either 
held in its treasury, special deposits, sinking or other reserve funds, or 
pledged as collateral. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each class of 
stock the dividends declared on which were charged to this account, the 
par value of each class of such stock and the rate and amount of divi- 
dends declared thereon, the resolution by which each dividend was de- 
clared, the date of its declaration and the date of its payment, whether 
it is to he paid in cash, stock or otherwise. 

753. Net Income Appropriated for Investment in Fixed Capital — (Classes A 

B and C). 

Charge to this account and credit to "186. Surplus Invested in Fixed 
Capital After January 1, 1919" account the amounts that are definitely 
set aside from the net income of the utility and actually expended for 
the acquisition of land and completed structures and equipment, or for 
the construction of structures and equipment, or for any additions and 
betterments thereto. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the specific items of fixed capital 
acquired or constructed under each appropriation and the amount ex- 
pended thereunder. 



165 



INDEX TO SURPLUS ACCOUNTS 

PRESCRIBED FOR CLASSES A B AND C ELECTRIC UTILITIES. 

SURPLUS CREDIT AND SURPLUS DEBIT ACCOUNTS. 

Account 

Number. Name of Account. Class. Page. 

I. SURPLUS CREDIT ACCOUNTS. 

Additions to Subplus C 168 

500. Uncollectible Consumebs' Accounts Recov- 

ebed A B 168 

501. Uncollectible Non Opebating Revenues Re- 

coveeed A B 168 

502. Otheb Additions to Subplus A B 168 

II. SURPLUS DEBIT ACCOUNTS. 

Subplus Appbopbiated fob Reserves 

803. Subplus Appbopbiated for Sixkung Funds ... A B 

804. Surplus Appbopbiated for Other Reserve 

Funds A B 

805. Surplus Appbopbiated fob Dividends A B 

806. Subplus Appbopbiated fob Investment in Fixed 

Capital A B 

Subplus Appbopbiated fob Otheb Pubposes 

807 . Gifts to Affiliated Companies A B 

808. Expenses Unpbovided foe Elsewhebe A B 

809. Amoetization Unpbovided fob Elsewhebe .... A B 

810. Otheb Appbopbiations of Surplus . A B 

811. Otheb Deductions fbom Subplus A B 

812. Uncollectible Consumebs' Accounts — Old Yeab A B 

813. Uncollectible Non Opebating Revenues — Old 

Yeab A B C 1 72 



c 


169 




169 




169 


c 


169 


c 


170 


c 


170 




170 




170 




171 




171 


c 


171 


c 


171 



166 



INDEX TO SURPLUS ACCOUNTS 

PRESCRIBED FOR "CLASS B" ELECTRIC UTILITIES. 

SURPLUS CREDIT AND SURPLUS DEBIT ACCOUNTS. 

Account 

Number. Name of Account. Page. 

I. SURPLUS CREDIT ACCOUNTS. 

800. Uncollectible Consumers' Accounts Recovered 168 

801 . Uncollectible Non Operating Revenues Recovered 168 

802 . Other Additions to Surplus 168 

■<* 

II. SURPLUS DEBIT ACCOUNTS. 

803. Surplus Appropriated for Sinking Funds 169 

804 . Surplus Appropriated for Other Reserve Funds 169 

805 . Surplus Appropriated for Dividends 169 

806. Surplus Appropriated for Investment in Fixed Capital... 170 

807. Gifts to Affiliated Companies 170 

808. Expenses Unprovided for Elsewhere 170 

809. Amortization Unprovided for Elsewhere 171 

810. Other Appropriations of Surplus 171 

811. Other Deductions from Surplus 171 

812. Uncollectible Consumers' Accounts — Old Year 171 

813. Uncollectible Non Operating Revenues — Old Year 172 



1(5' 



Account 
Number. 



INDEX TO SURPLUS ACCOUNTS 
PRESCRIBED FOR "CLASS C" ELECTRIC UTILITIES. 
SURPLUS CREDIT AND SURPLUS DEBIT ACCOUNTS. 

Name of Account. 



Page. 



I. SURPLUS CREDIT ACCOUNTS. 
B00-8Q2 . Additions to Surplus 

II. SURPLUS DEBIT ACCOUNTS. 

SOS— S04. Surplus Appropriated tor Reserves 

805. Surplus Appropriated for Dividends 

806. Surplus Appropriated eor Investment in Fixed Capital. 
^07-S10. Surplus Appropriated for Other Purposes 

81L Other Deductions from Surplus 

^•12. UXCOLLECTIELE CONSUMEBS' ACCOUNTS — OLD YEAR 

S13. UNCOLLECTIBLE NON OPERATING REVENUES OLD YEAR 



16S 



169 
169 
170 
170 
171 
171 
172 



1G8 



TEXT EXPLANATORY OF SURPLUS ACCOUNTS. 

I. SURPLUS CREDIT ACCOUNTS. 

Credit to the appropriate numbered accounts listed under this caption 
or to the appropriate subeaptions under which such numbered accounts i 
are listed the amounts, except the amount of profit transferred from 
"725. Profit and Loss — Curkent Year" account, that represent additions 
to the surplus of the utility during each fiscal period. - :' 

At the end of each fiscal period the utility shall close all of these ,•: £? 
accounts into "190. Corporate Surplus Unappropriated" account. " j&,- 

These subeaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to keep 
the account title prefixed thereto. 

Additions to Surplus — ( Class C). 
800. Uncollectible Consumers' Accounts Recovered — (Classes A and B). 

Credit to this account all amounts collected by the utility on those 
accounts with consumers which have been charged during previous years 
either to "535. Uncollectible Consumers' Accounts" or "812. Uncol- 
lectible Consumers' Accounts — Old Year" account. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each debtor the 
collection of whose debt is credited to this account, the amount collected 
from each debtor, the date when the debt was incurred, and the date 
when it was charged off as uncollectible. 

SOI . Uncollectible Non Operating Revenues Recovered — (Classes A and B) . 

Credit to this account all amounts collected by the utility on those 
accounts which result from the non operating activities of the utility 
and which have been charged during previous years to "659. Uncollect- 
ible Non Operating Revenues" account. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each debtor the 
collection of whose debt is credited to this account, the amount collected 
from each debtor, the date when such debt was incurred, and the date 
when it was charged off as uncollectible. 

802. Other Additions to Surplus — (Classes A and B). 

Credit to this account all those amounts not provided for elsewhere 
that are added to the surplus of the utility and are not assignable to 
its income. 

In the credits to this account include additions due to the adjustment 
of errors that occurred in previous accounting periods; profits derived 
from the sales of property not used by the utility in the conduct of its 
electric operations; profits that result from adjustments due to the 
recording on the books of the utility at par value securities issued or 
assumed by it and later reacquired at a cost below par value; profits 



169 

Surplus Debit Accounts 

that result from the resale of such securities; the unamortized portion 
of the premium on those items of the utility's funded debt that are 
retired before their maturity; premium on capital stock at the time the 
stock on which it was realized is retired; and like additions. 

The records supporting the entries to this account shall ibe so kept that 
the utility can furnish information as to the nature and amount of each 
different credit to this account. 

II. SURPLUS DEBIT. ACCOUNTS. 

Charge to the appropriate numbered- accounts listed under this caption 
or to the appropriate subcaptions under which such* numbered accounts 
are listed the amounts, except the amount of loss transferred from "725. 
Profit and Loss — Current Year" account, that represent subtractions 
from the surplus of the utility during each fiscal period. 

At the end of each fiscal period the utility shall close all of these 
accounts into "190. Corporate Surplus Unappropriated" account. 

These subcaptions as well as the numbered accounts listed under them 
are account titles. The letter, or letters, after each subcaption or num- 
bered account indicates the class of the utility that is required to keep 
the account title prefixed thereto. 

Surplus Appropriated for Reserves — (Class C). 

803. Surplus Appropriated for Sinking Funds — (Classes A and B). 

Charge to this account and credit to "188. Surplus Reserved for Sink- 
ing Funds" account, the amounts that are definitely set aside from the 
surplus of the utility and invested or placed in the care of its trustees, 
or other fiscal agents, for the purpose of providing funds for the redemp- 
tion of funded debt obligations that have been issued, or assumed, by it 
subject to sinking fund requirements. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each sinking fund 
and the amount appropriated to it during each year from the surplus of 
the utility, and the basis upon which such appropriation is made. 

804. Surplus Appropriated for Other Reserve Funds — (Classes A and B). 

Charge to this account and credit to "189. Other Surplus Reserves" 
account, the amounts that are set aside from the surplus of the utility 
and held in reserve for purposes not provided for elsewhere. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name and purpose of each 
reserve for which charges are made to this account, the amount appro- 
priated to it during each fiscal period from the surplus of the utility, and 
the basis upon which such appropriation is made. 

805. Surplus Appropriated for Dividends — (Classes A B and C). 

Charge to this account and credit to "170. Dividends Payable" account 
the amount of dividends declared from the surplus of the utility upon all 
actually outstanding capital stock issued or assumed by it. 



170 
Surplus Debit Accounts 

This account shall not include charges for dividends on any capital 
stock, issued or assumed by the utility, which is owned by it and either 
held in its treasury, special deposits, sinking or other reserve funds, or 
pledged as collateral. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the name of each class of 
stock, the dividends declared on which were charged to this account, 
the par value of each class of such stock and the rate and amount of 
dividends declared thereon, the resolution by which each dividend was 
declared, the date of its declaration and the date of its payment, and 
whether it is to be paid in cash, stock or otherwise. 



>0<3. Surplus Appropriated fob Investment is Fixed Capital — (Classes A B 
and C). 

Charge to this account and credit to "186. Surplus Invested in Fixed 
Capital ..alter January 1, 1910" account the amounts that are definitely 
set aside from the surplus of the utility and actually expended for the 
acquisition of land and completed structures and equipment, or for the 

construction of new structures and the purchase of new equipment, or 
for additions to land., or for additions and betterments to structures and 
equipment. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the specific items of fixed capi- 
tal acquired or constructed under each appropriation and the amount 
expended thereunder. 



Surplus Appropriated eor Other Purposes — i Class C). 
,Gifts to Aefiliated Companies — (Classes A and B) . 

Charge to this account the amounts which the utility gives, without 
expectation of reimbursement, to those electric utilities, other utilities, 
and non utilities that are affiliated with it in any way. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each affiliated 
company to which the utility gives such gifts, and the amount and pur- 
pose of each gift. 



808. Expenses Unprovided eor Elsewhere — (Classes A and Bl 

Charge to this account all expenses incurred by the utility that are 
not applicable to either its operating or non-operating expense accounts. 

In the charges to this account include such items as fines levied on the 
utility for violations of law, misfeasance, non-feasance, etc.: fines paid 
by it that are imposed on its directors, other otficers. or employees: dona- 
tions made to churches and others: and like expenses incurred by the 
utility. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the nature and amount of each 
different charge to this account. 



171 

Surplus Debit Accounts 

809. Amortization Unprovided for Elsewhere — (Classes A and B). 

Charge to this account and credit as it is applicable to either "131. 
Property Abandoned" or "132. Extraordinary Casualties" account that 
portion of the loss on property abandoned by the utility or destroyed by 
extraordinary casualties, which The Public Service Commission has 
directed the utility to amortize by charges to its surplus. 

Charge also to this account and credit as they are applicable either to 
"200. Organization" or "203. Other Undistributed Fixed Capital'" ac- 
count the amounts necessary to provide for the amortization of those 
items of undistributed fixed capital which are being amortized voluntarily 
by the utility. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the amount charged to 
this account for each of the above items. 



S10. Other Appropriations of Surplus — (Classes A and B). 

Charge to this account all appropriations of surplus made by the utility 
and not provided for elsewhere. 

The records supporting the entries to this account shall be so kept that 
the utility, can furnish information as to the amount and purpose of each 
different appropriation made during each year. 



811. Other Deductions from Surplus — (Classes A B and C). 

Charge to this account all those amounts not provided for elsewhere 
that are deducted from the surplus of the utility and are not chargeable 
to its income. 

In the charges to this account include deductions due to the adjust- 
ment of errors that occurred in previous accounting periods; losses on 
sales of property not used by the utility in the conduct of its electric 
operations; losses that result from adjustments due to recording on the 
books of the utility at par value securities issued or assumed by it and 
later reacquired at a cost above par value; losses that result from the 
resale of such securities; the unamortized portion of the discount and 
expense of those items of the utility's funded debt that are retired before 
their maturity; and like deductions. 

The records supporting the entries to this account shall be so kept that 
the utility can furnish information as to the nature and amount of each 
different charge to this account. 



812. Uncollectible Consumers' Accounts — Old Year — (Classes A B and C). 

Charge to this account and credit to "117. Accounts Receivable from 
Consumers" account the amounts of those consumers accounts which 
were charged to "111. Accounts Receivable from Consumers" account 
prior to the current year and which prove impossible of collection because 
of the removal of such consumers beyond the jurisdiction of the State, 
the operation of the statute of limitations, discharge in bankruptcy, or 
for any other good and sufficient reason. 



172 

Subplus Debit Accounts 

If the utility carries a reserve, charge the amounts of such uncol- 
lectible accounts to 182. Uncollectible Consumebs' Accounts Resebve" 
account. 

The records supporting the entries to this account shall he so kept that 
the utility can furnish information as to the name of each debtor whose 
uncollectible account has been charged to this account, the reason and 
authority for making such charge, and the age and amount of each ac- 
count charged hereto. 

S13. Uncollectible Non Operating Revenues — Old Year — (Classes A B and 
C). 

Charge to this account and credit to the asset account to which it was 
previously charged, the amount of any revenue that had been credited 
to any of the non operating revenue accounts prior to the current year 
and has proved to be uncollectible during the current year. 

The records supporting the entries to this account shall be so kept 
that the utility can furnish information as to the name of each debtor 
whose uncollectible account has been charged to this account; the reason 
and authority for making each charge to this account; the nature, age, 
and amount of each account chargeable hereto. 



173 



APPENDIX. 

BALANCE SHEET ACCOUNTS 

PRESCRIBED FOR "CLASS D" ELECTRIC UTILITIES. 

The following Balance Sheet Accounts are prescribed for "Class D" 
utilities. Some of these accounts are the same in title and substance as 
certain balance sheet accounts prescribed for "Class A", "Class B" and 
"Class C" utilities. Others are summary accounts of certain other "Class 
A", "Class B", and "Class C" balance sheet accounts. 

TThere a balance sheet account prescribed for a "Class D" utility is 
identical in title and substance with one prescribed for the other classes 
of utilities the number of the account with which it is identical is re- 
ferred to under the title of the "Class D" account. In like manner where 
the balance sheet account prescribed for a "Class D" utility is a summary 
account of certain accounts prescribed for the other classes of utilities the 
number of each of the accounts of which the "Class D" account is a sum- 
mary account is referred to under the title of the "Class D" account. By 
consulting the accounts referred to by number under any of its balance 
sheet accounts a "Class D" utility can determine the items that it should 
charge or credit to such account. 

ASSET ACCOUNTS. 

1. Fixed Capital Installed Prior to Jantjaby 1, 1919. 

The content of this account is described in account number 100. 

2. Fixed Capital Installed Since December 31, 191S. 

The content of this account is described in account number 101. 

3. Property Used in Other Public Services. 

The content of this account is described in account number 105. 

4. Other Investments. 

The content of this account is described in account numbers 104, 106 
and 107. 

5. Reacquired Securities. 

The content of this account is described in account numbers 10S and 109. 

6. Fund Accounts. 

The content of this account is described in account numbers 110 and 111. 

7. Cash. 

The content of this account is described in account number 115. 

8. Notes Receivable. 

The content of this account is described in account number 116. 

9. Accounts Receivable. 

The content of this account is described in account numbers 117, IIS 
and 119. 

10. Materials and Supplies. 

The content of this account is described in account number 121. 



174 

Balance Sheet Accounts. 

11. Other Current Assets. 

The content of this account is described in account numbers 120, 122 
and 123. 

12. Prepaid Accounts. 

The content of this account is described in account numbers 125, 126, 
127 and 128. 

13. Deferred Charge Accounts. 

The content of this account is described in account numbers 129, 130, 
131, 132, 133 and 134. 

LIABILITY ACCOUNTS. 

14. Capital Stock. 

The content of this account is described in account number 150. 

15. Non Corporate Proprietorship. 

The content of this account is described in account numbers 154 and 155. 

16. Bonds. 

The content of this account is described in account number 156. 

17. Other Funded Debt. 

The content of this account is described in account numbers 157, 158 
and 159. 

IS. Notes Payable. 

The content of this account is described in account number 163. 

19. Accounts Payable. 

The content of this account is described in account numbers 164, 165, 
166, 167, 168, 169, 170 and 171. 

20. Other Current Liabilities. 

The content of this account is described in account numbers 172 and 173. 

21 . Taxes Accrued. 

The content of this account is described in account number 176. 

22. Other Accrued Liabilities. 

The content of this account is described in account numbers 174, 175 
and 177. 

23. Deferred Credits. 

The content of this account is described in account numbers 178 and 179. 

24 . Reserve for Renewals and Replacements. 

The content of this account is described in account number 183. 

25. Amortization of Other Capital Reserve. 

The content of this account is described in account number 184. 

26. Other Reserve Accounts. 

The content of this account is described in account numbers 180, 181, 
182 and 185. 

27. Corporate Surplus. 

The content of this account is described in account number 190. 



175 



INCOME ACCOUNTS 
PRESCRIBED FOR "CLASS D" ELECTRIC UTILITIES. 

The following Income Accounts are prescribed for "Class D" utilities. 
Some of these accounts are the same in title and substance as certain 
"Class A" income accounts. Others are summary accounts of certain 
other "Class A" income accounts. 

Where an income account prescribed for a "Class D" utility is identical 
in title and substance with one prescribed for "Class A" utilities the 
number of the "Class A" account w r ith which it is identical is referred to 
under the title of the "Class D" account. In like manner where an income 
account prescribed for a "Class D" utility is a summary account of certain 
"Class A" income accounts the number of each of the "Class A" accounts 
of which the "Class D" account is a summary account is referred to under 
the title of the "Class D" account. By consulting the "Class A" accounts 
referred to by number under any of its income accounts, a "Class D" 
utility can determine the items that it should charge or credit to such 
account. 

I. OPERATING REVENUE ACCOUNTS. 

30. Private Lighting Sales. 

The content of this account is described in account numbers 300, 301, 
302, 303, 316, 317, 318 and 319. 

31. Private Power Sales. 

The content of this account is described in account numbers 301, 305, 
306, 30S, 310. 320, 321, 322, 324 and 326. 

32. Sales to Other Electric Utilities eor Resale. 

The content of this account is described in account numbers 307, 309, 
323 and 325. 

33. Sales for Municipal Lighting. 

The content of this account is described in account numbers 311, 312, 
313. 314, 327, 328, 329 and 330. 

34. Sales for Municipal Power. 

The content of this account is described in account numbers 315 and 331. 

35. Break Down Service. 

The content of this account is described in account number 332. 

36. Consumers" Discounts Forfeited and Penalties Imposed. 

The content of this account is described in account number 333. 



176 

Income Accounts 

37. Allowances to Consumers. 

The content of this account is described in account number 334. 

II. OPERATING EXPENSE ACCOUNTS. 

38. Generating Labor. 

The content of this account is described in account numbers 350, 351, 
352, 353, 354, 374, 375, 376, 377, 390, 391, 392, 393 and 394. 

39. Fuel. 

The content of this account is described in account numbers 355, 356. 
395 and 396. 



40. Power Purchased. 

The content of this account is described in account numbers 357, 378 
and 397. 



41. Other Generating System Supplies and Expenses. 

The content of this account is described in account numbers 358, 359, 
360, 361, 362, 363, 364, 379, 3S0, 3S1, 3S2, 398, 399, 400, 401, 402, 403 and 404. 



42. Maintenance of Generating System Properties. 

The content of this account is described in account numbers 365 366, 
367, 368, 369, 370, 371, 372, 373, 383, 384, 385, 386, 387, 388, 389, 405, 406, 
407, 408, 409, 410, 411 and 412. 



43. Electricity Purchased for Resale. 

The content of this account is described in account numbers 413 and 414. 

44. Transmission and Distribution System Labor. 

The content of this account is described in account numbers 415, 416, 
417, 418, 419, 420, 435, 436, 441, 442, 443, 444, 445, 446, 447, 448, 449, 467, 
468, 469, 470, 471, 472, 473 and 474. 

45. Transmission and Distribution System Supplies and Expenses. 

The content of this account is described in account numbers 421, 422, 
423, 424, 425, 426, 437, 438, 450, 451, 452, 453, 454, 455, 456, 475, 476, 
477, 47S, 479, 480, 481 and 482. 

46. Maintenance of Transmission and Distribution System Properties. 

The content of this account is described in account numbers 427, 428, 
429, 430, 431, 432, 433, 434, 439, 440, 457, 458, 459, 460, 461, 462, 463, 
464, 465, 466, 483, 484, 485, 486, 487 and 488. 



m 

Ixoqmk Aqcounts * 

47. Salaries of General Officers. 

The content of this, account is described in account number 512. 

48. Salaries of General Clerks. 

The content of this account is described in account number 513. 

■ 

49. Salaries and Wages of Other General Employees. 

The content of this account is described in account numbers 489, 490, 
491, 492, 493, 500, 501, 502, 503, 504, 523, 524, 525, 52G and 527^ a3HT(J xa 

t iOT amM giadj ''Oa 9ilT 

50. General Supplies and Expenses. 5()T sot 

The content of this account is described in account numbers 494, 495, 
496, 497, 49S, 499, 505, 506, 507, 50S, 509, 510, 511, 514, 515, 516, 517, 
518, 519, 520, 528, 529, 530, 531, 532, 536, 537, 538, 539, 540, 541, 542, 
543, 544, 545 and 561. 

io iaemox 

51. Electric Franchise Requirements. 

The content of this account is described in account number 533. 

52. Taxes. 

^Jh^ content of this account is described in account number 534. 

- 

53. Uncollectible Consumers' Accounts. .ziauoooa 

a-i^tioit^bj^eontent f this account is described in account number 535. 
ii&niL 0" shJ "io 

& Maintenance of General Properties. s ^^ & . lQ ^ .^^ 

The content of this account is described, in account numbers 521, 522, 
546, 547, 548, 549, 550, 551, 552, 553, 554, 555, 556 and 557. 

.aujiaug ot awoiTiaaA .£c> 

8k M*^&^M^l¥Wft>ioaeb 8 i iauooos zitil lo iasiaoo edT 

The content of this account is described in account number 5l$£ & nB 

56. Extraordinary Renewals and ReplacementssttsuS ^o BTaoiTAiaioaTiA .£9 

t M)8 .SOBbjeneontent jofe-this account isades(anB«dJinosc0®janftfliiuto^)feto959dT 

.018 bns 608 ,808 ,108 ,808 ,508 

57. Amortization of Franchises, Patent Rights and Licenses. 

The content of this account is described in aceouEOniiWBgl^et&HTO .50 
£18 ,1X8 eisdmnn Jhuooob ai b9drrjsob ai JnnoooB aiitt io juohiod oxIT 
III. NON OPERATING REVENUE AND EXPENSE ACCOUNTS. 

58. Non Operating Revenues. 

The content of this account is described in account numbers 600, 601, 
602, 603, 604, 605, 606, 607, 608, 609, 610, 611 and 612. 

12 



178 

Income and Subplus Accounts 

59. Non Operating Expenses. 

The content of this account is described in account numbers 650, 651, 
652, 653, 654, 655, 656, 657, 658, 659 and 660. 

IV. GROSS INCOME DEDUCTION ACCOUNTS. 

60. Interest Deductions. 

The content of this account is described in account numbers 703 and 704. 

61. Other Deductions from Income. 

The content of this account is described in account numbers 700, 701, 
702, 705, 706, 707, 708, 709, 710 and 711. 

V. NET INCOME OR LOSS ACCOUNT. 

62. Profit and Loss — Current Year.- 

The content of this account is described in account number 725. 

SURPLUS ACCOUNTS 
PRESCRIBED FOR "CLASS D" ELECTRIC UTILITIES. 

The following surplus accounts are prescribed for "Class D" utilities. 
Each of these accounts is a summary account of certain "Class A" surplus 
accounts. 

Under the title of each "Class D" surplus account appear the numbers 
of the "Class A" accounts of which the "Class D" account is a summary 
account. By consulting the "Class A" accounts referred to by number 
under any of its surplus accounts, a "Class D" utility can determine the 
items that it should charge or credit to such account. 

63. Additions to Surplus. 

The content of this account is described in account numbers S00, 801 
and 802. 

64. Appropriations of Surplus. 

The content of this account is described in account numbers 803, 804, 
805, 806, 807, 808, 809 and 810. 

65. Other Surplus Charges. 

The content of this account is described in account numbers 811, 812 
and 813. 



